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JERSEY CITY v. JERSEY CITY PARKING AUTH.

138 N.J. Super. 442 (1976)

351 A.2d 377

CITY OF JERSEY CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. JERSEY CITY PARKING AUTHORITY, A PUBLIC BODY POLITIC AND CORPORATE CONSTITUTING A POLITICAL SUBDIVISION OF THE STATE OF NEW JERSEY, CREATED BY ORDINANCE OF THE CITY OF JERSEY CITY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided January 19, 1976.

Attorney(s) appearing for the Case

Mr. John J. Sheehy argued the cause for appellant.

Mr. William J. Cleary, Jr., First Assistant Corporation Counsel, argued the cause for respondent (Mr. Dennis L. McGill, Corporation Counsel, attorney).

Before Judges MATTHEWS, LORA and MORGAN.

PER CURIAM.

Defendant Parking Authority appeals an adverse determination in an action for declaratory judgment which held that land leased by it from private owners and used solely for Parking Authority purposes was subject to taxation by plaintiff city.

The facts are not in dispute. Defendant Parking Authority leases four parking lots of substantial size within the city limits under leases which provide either for the owner to pay the real property taxes...

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