Legal Opinion
City of Newark v. City of Clifton
New Jersey Tax Court
Decided August 22, 1996Published
1Opinion of the Court
PIZZUTO, J.T.C.
This case concerns an exemption claim for an easement held by the Newark water supply system over property located in Clifton. The Passaic County Board of Taxation entered a judgment affirming an assessment for 1991 in the amount of $200,600, and the City of Newark instituted this action to obtain review in the Tax Court. Newark has moved for summary judgment canceling the assess*19ment on the ground that its interest is not subject to taxation. For the reasons given below, the motion is granted.
The parties do not dispute the material facts and agree that the exemption issue is…
2Cases cited5 opinions
- NJ Power & Light Co. v. Denville Tp.New Jersey Superior Court Appellate Division · 1963
- Tewksbury Tp. v. Jersey Cent. Power & Light Co.New Jersey Superior Court Appellate Division · 1978
- Township of Tewksbury v. Jersey Central Power & Light Co.Supreme Court of New Jersey · 1979
- Texas Eastern Transmission Corp. v. East Amwell TownshipNew Jersey Tax Court · 1992
- City of Clifton v. N. JERSEY DIST. WATER SUP.New Jersey Superior Court Appellate Division · 1969