IN RE CLIFTON v. PASSAIC CTY. BD. OF TAX.


114 N.J. Super. 253 (1971)

276 A.2d 148

IN THE MATTER OF THE APPEAL OF THE CITY OF CLIFTON, PETITIONER-APPELLANT, v. PASSAIC COUNTY BOARD OF TAXATION, ET AL., RESPONDENTS-RESPONDENTS. IN THE MATTER OF THE APPEAL OF THE BOROUGH OF RIDGEFIELD, ET AL., PETITIONER-APPELLANTS, v. BERGEN COUNTY BOARD OF TAXATION, ET AL., RESPONDENTS-RESPONDENTS. BOROUGH OF RIDGEFIELD, ET AL., APPELLANTS, v. JOHN A. KERVICK, TREASURER OF THE STATE OF NEW JERSEY, ET AL., RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided March 15, 1971.


Attorney(s) appearing for the Case

Mr. Frank A. Carlet, First Legal Assistant, argued the cause for appellant, City of Clifton. (Mr. Arthur J. Sullivan, Jr., City Counsel, attorney; Mr. Carlet of counsel).

Mr. John A. Schepisi argued the cause for appellants, Borough of Ridgefield, et als. (Messrs. Breslin and Monaghan, attorneys; Mr. Schepisi, of counsel).

Mr. Carmen A. Ferrante filed a statement in lieu of brief on behalf of appellant Borough of Bloomingdale.

Mr. Richard M. Conley, Deputy Attorney General, argued the cause for respondents, John A. Kervick, Treasurer of the State of New Jersey, et als. (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney; Mr. Conley, on the brief; Mr. Elias Abelson, Assistant Attorney General, of counsel).

Mr. James V. Segreto filed a statement in lieu of brief on behalf of respondent Borough of Haledon.

Mr. Douglas C. Borchard, Jr., Assistant Borough Attorney, filed a statement in lieu of brief on behalf of respondent Borough of Hawthorne. (Evans, Hand, Allabough and Amoresano, attorneys; Mr. Borchard, of counsel).

Mr. Joseph D. Donato filed a statement in lieu of brief on behalf of respondent Township of Little Falls.

Mr. Edward F. Weiss filed a statement in lieu of brief on behalf of respondent Borough of North Haledon. (Weiss and DeLuccia, attorneys).

Mr. August C. Michaelis filed a statement in lieu of brief on behalf of respondent City of Passaic.

Mr. Joseph A. LaCava filed a statement in lieu of brief on behalf of respondent City of Paterson. (Mr. Joseph L. Conn, attorney).

Mr. Pat Di Ianni filed a statement in lieu of brief on behalf of respondent Borough of Pompton Lakes.

Mr. Amos C. Saunders filed a statement in lieu of brief on behalf of respondent Borough of Totowa.

Mr. John M. Running filed a statement in lieu of brief on behalf of respondent Borough of Ringwood.

Mr. Richard P. Marcus filed a statement in lieu of brief on behalf of respondent Borough of Wanaque.

Mr. Robert S. Moraff, Assistant Township Counsel, filed a statement in lieu of brief on behalf of respondent, Township of Wayne. (Mr. Joseph De Luccia, attorney; Mr. Moraff, of counsel).

Mr. Louis Wallisch, Jr. filed a statement in lieu of brief on behalf of respondent Township of West Milford. (Messrs. Wallisch & Wallisch, attorneys; Mr. Louis Wallisch, Jr., of counsel).

Mr. J. Mortimer Rubenstein filed a statement in lieu of brief on behalf of respondent Borough of West Paterson.

Before Judges GOLDMANN, LEONARD and MOUNTAIN.


PER CURIAM.

In these consolidated actions appellants challenge the constitutionality of N.J.S.A. 54:11D-7, originally enacted as part of L. 1966, c. 135, one of a related group of six acts (L. 1966, c. 133 to 138 inclusive), reforming and revising the business tax laws of New Jersey. It was thereafter amended by L. 1967, c. 50 and L. 1968, c. 104.

We affirm substantially for the reasons expressed...

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