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TOWN OF BLOOMFIELD v. DIV. OF TAX APPEALS

84 N.J. Super. 19 (1964)

200 A.2d 793

THE TOWN OF BLOOMFIELD, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, APPELLANT, v. DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, HOWARD D. JOHNSON COMPANY AND HOWARD JOHNSON, INC. OF NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided May 29, 1964.

Attorney(s) appearing for the Case

Mr. Joseph D. Lintott argued the cause for appellant.

Mr. Joseph A. Hoffman, Deputy Attorney General, argued the cause for respondent Division of Tax Appeals, etc. (Mr. Alan B. Handler, Deputy Attorney General, of counsel and on the brief; Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

Mr. William I. Riker argued the cause for respondents Howard D. Johnson Company and Howard Johnson, Inc., of New Jersey (Messrs. Riker, Danzig, Scherer & Brown, attorneys).

Mr. Theodore W. Geiser argued the cause as amicus curiae on behalf of the New Jersey Highway Authority (Messrs. Pindar, McElroy, Connell & Foley, attorneys).

Before Judges CONFORD, FREUND and SULLIVAN.

The opinion of the court was delivered by FREUND, J.A.D.

The basic question involved on this appeal is whether a local taxing district is justified, under the purported authority of N.J.S.A. 54:4-2.3, in levying a real estate tax against a restaurant located on the Garden State Parkway. The statute reads:

"When real estate exempt from taxation is leased to another whose property is not exempt, and the leasing of which does not make the real estate taxable...

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