Ballantyne House Associates v. City of Newark

The opinion of the court was delivered by

SKILLMAN, J.A.D.

Plaintiffs are limited dividend housing corporations and associations which entered into tax abatement agreements with Newark relieving them of the obligation to pay property taxes but requiring them to pay “an annual service charge for municipal services.” When these agreements were executed, Newark was required by municipal ordinance to provide garbage collection services to plaintiffs’ facilities. However, Newark repealed this ordinance in 1982 and enacted a new ordinance which classified plaintiffs’ limited dividend housing…