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CITY OF NEWARK ET AL. v. ESSEX CTY. BD. OF TAX.

103 N.J. Super. 41 (1968)

246 A.2d 509

THE CITY OF NEWARK AND THE PORT OF NEW YORK AUTHORITY, PLAINTIFFS, v. THE ESSEX COUNTY BOARD OF TAXATION, DEFENDANT, AND TOWN OF BELLEVILLE, ET AL., INTERVENING DEFENDANTS.

Superior Court of New Jersey, Law Division.

Decided June 26, 1968.

Attorney(s) appearing for the Case

Mr. Norman N. Schiff for plaintiff, The City of Newark.

Mr. Francis A. Mulhern, Solicitor, for plaintiff, The Port of New York Authority (Mr. Sidney Goldstein, General Counsel, of the New York bar, of counsel).

Mr. Charles H. Landesman, Deputy Attorney General, for defendant, The Essex County Board of Taxation (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

Mr. Saul A. Wolfe for Intervening Defendants (Messrs. Skoloff & Wolfe, attorneys).

LARNER, J.S.C.

This action was instituted by the Port of New York Authority (hereinafter port authority) for a declaratory judgment that certain lands and buildings leased by the City of Newark (hereinafter city) to the port authority in the Port Newark area are exempt from local taxation. The city did not ally itself with the position of the port authority, but joined as a party plaintiff for the purpose of achieving a determinative resolution of the issue by judicial...

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