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RUTGERS v. PISCATAWAY TP.

1 N.J. Tax 164 (1980)

RUTGERS, THE STATE UNIVERSITY, PLAINTIFF, v. PISCATAWAY TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

July 10, 1980.

Attorney(s) appearing for the Case

Pitney, Hardin & Kipp for plaintiff (Paul E. Graham appearing; Richard L. Plotkin, on the brief).

M. Roy Oake for defendant.

CONLEY, J.T.C.

This matter involves the treatment for real property tax purposes of certain land owned by Rutgers, The State University, in the Township of Piscataway for the years 1977 and 1978. Rutgers sought to have these lands assessed by Piscataway for 1977 pursuant to the tax benefit provisions applicable to state property as contained in N.J.S.A. 54:4-2.1. This statutory assessment scheme was repealed as of...

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