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PARAMUS v. BERGEN COUNTY

2 N.J. Tax 515 (1981)

BOROUGH OF PARAMUS, JOSEPH CIPOLLA, ROBERT ROGUT, CHARLES SODARO, AND EDWARD O'BRIEN, PLAINTIFFS, v. COUNTY OF BERGEN, BERGEN COUNTY BOARD OF TAXATION, TOWNSHIP OF TEANECK, BOROUGH OF CLOSTER, BOROUGH OF ALPINE, BOROUGH OF DEMAREST, BOROUGH OF CRESSKILL, BOROUGH OF LITTLE FERRY, BOROUGH OF ALLENDALE, BOROUGH OF TETERBORO, EUGENE P. BARDEN, EDWARD JANSEN, ELIAS M. ELIASOF, AND WERNER SCHMID, DEFENDANTS.

Tax Court of New Jersey.

February 26, 1981.

Attorney(s) appearing for the Case

Joseph S. DiMaria for plaintiffs.

John Langan, Jr., for defendants Boroughs of Closter, Cresskill, Demarest and Little Ferry, and individuals Eugene P. Barden, Edward Jansen and Elias M. Eliasof (Andora, Palmisano, DeCotiis & Harris, attorneys).

Peter D. Ciancia for defendants Township of Teaneck, Borough of Alpine and Werner Schmid (Schneider, Schneider & Balt, attorneys).

Harry Haushalter, Deputy Attorney General, for defendant Bergen County Board of Taxation.

David B. Bole for defendants Boroughs of Allendale and Teterboro (Winne, Dooley & Bole, attorneys).

Michael Monaghan for defendant County of Bergen.

Donald E. Morrice submitted a brief on behalf of amicus curiae Township of Cedar Grove (Jardine, Morrice & Pagano, attorneys).

HOPKINS, J.T.C.

This matter is before me on plaintiffs' action to reverse the judgment of the Bergen County Board of Taxation with respect to the qualification of plaintiffs for remission or rebate by the county treasurer of a sum equal to one-half of the county tax rate for the tax year 1978 pursuant to N.J.S.A. 54:4-5. Defendants Closter, Demarest, Little Ferry and Cresskill have brought a motion for summary judgment pursuant to R. 4:46-1 et seq...

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