Legal Opinion
City of East Orange v. Lismarc Realty Management Corp.
New Jersey Tax Court
Decided July 16, 1985PublishedCited by 1 opinion
1Opinion of the Court
CRABTREE, J.T.C.
This is a local property tax case wherein the municipality (hereinafter defendant) moves to dismiss the complaint of Lismarc Realty Management Corporation (hereinafter plaintiff) for failure to pay taxes as required by N.J.S.A. 54:51A-l(b). Plaintiff challenges the constitutionality of that statute, asserting a denial of equal protection mandated by the New Jersey and United States Constitutions. The Attorney General has intervened pursuant to R. 4:28-4 to support the constitutionality of the statute.
The facts are not in dispute.
*471Plaintiff, the owner of real property located at…
2Cases cited9 opinions
- Melone v. Jersey Central Power & Light Co.Supreme Court of New Jersey · 1955
- Weyerhaeuser Co. v. Borough of ClosterNew Jersey Superior Court Appellate Division · 1983
- Schneider v. City of East OrangeNew Jersey Superior Court Appellate Division · 1984
- FMC Stores Co. v. Boro. of Morris PlainsNew Jersey Superior Court Appellate Division · 1984
- Mayfair Holding Corp. v. Township of North BergenNew Jersey Tax Court · 1982
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Paulison Ave. Assoc. v. Passaic CityNew Jersey Tax Court · 1999