Brancasons, Inc. v. State

EVERS, J.T.C.

(temporarily assigned).

The thorny question raised in connection with the tax liability of riparian lands located in the Hackensack Meadowlands, with implications broader than its precise limitations, is presented in the following framework. At the request of the State of New Jersey (State) and Brancasons (taxpayer) the court has reconsidered its decision in Brancasons v. Carlstadt Boro., 6 N.J.Tax 1 (Tax Ct.1983). In that matter, as is pertinent to this reconsideration, the court determined that for the period from June 18, 1982, when a judgment was entered quieting title in the…