Borough of Paramus v. Capello

Plaintiff Borough of Paramus seeks a rebate or credit from Bergen County of a sum equal to three-fourths of the county tax rate applied to the entire amount of ratables in the borough subject to taxation for the years 1967 and 1968. The claim is made under N. J. S. A. 54:4-5 which in pertinent part 1 and prior to February 21, 1969 provided as follows:

* * * A taxing district in a county of the first class having less than eight hundred thousand population in which there has been located a State or county institution other than a park commission or lands owned or occupied by a park commission…