Ewing Township v. Mathesius

LASSER, P.J.T.C.

(temporarily assigned).

This is an action in lieu of prerogative writ by Ewing Township seeking to compel the Mercer County Executive, the Mercer County Board of Chosen Freeholders and Mercer County to pay to Ewing a rebate of 45% of the 1982 county tax paid by Ewing to Mercer County. This rebate is sought pursuant to L.1982, c. 36, which repealed N.J.S.A. 54:4r-5, the county tax rebate statute, and substituted a statute phasing out the county tax rebate. Defendants have moved to dismiss the complaint on the ground that it fails to state a claim upon which relief can be granted…