Legal Opinion

Town of Secaucus v. City of Jersey

New Jersey Tax Court

Decided November 7, 2001Published

1Opinion of the Court

KUSKIN, J.T.C.

These matters involve challenges to the validity of tax exemptions granted by defendant City of Jersey City to defendant Battery View Senior Citizens Housing, Ltd. (Battery View) for tax years 1998, 1999, 2000, and 2001. The Town of Secaucus is a plaintiff for each of the years under appeal, and the City of Bayonne and Township of North Bergen are additional plaintiffs for tax years 2000 and 2001. Pursuant to R. 2:5-1(h), the Attorney General of New Jersey was notified of allegations by plaintiffs challenging the constitutionality of certain statutes, and the Attorney General…

2Cases cited6 opinions

  1. Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
  2. Oxford Consumer Discount Co. v. StefanelliSupreme Court of New Jersey · 1970
  3. Oxford Consumer Discount Co. v. StefanelliNew Jersey Superior Court Appellate Division · 1969
  4. ALLING STREET URBAN RENEWAL CO v. City of NewarkNew Jersey Superior Court Appellate Division · 1985
  5. Jaydor Corp. v. Millburn TownshipNew Jersey Superior Court Appellate Division · 2000

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