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ALID, INC. v. NORTH BERGEN TP.

180 N.J. Super. 592 (1981)

436 A.2d 102

ALID, INC.; AMERICAN AIR COMPRESSOR CO.; EMIL R. CAPITA; DEBORAH HOLDING CO.; ECCO HIGH FREQUENCY ELECTRIC CORP.; FINE MART CORP.; MICHAEL & BENJAMIN GOLDFARB; WALTER HAASE; HARTZ MOUNTAIN DEVELOPMENT CORP.; HUDSON COUNTY NEWS CO.; K MART APPAREL; LEE INTERNATIONAL; LEWISOHN SALES CO.; BOHDAN W. LUCKY AND MARY LUCKY; MACK CONCORD BUILDING CO.; MOTEL ASSOCIATES OF NORTH BERGEN; 9201 BERGEN BOULEVARD CORP.; PARK VIEW APARTMENTS, INC.; R.A.M. HOLDING CORP.; RED STAR EXPRESS LINES OF AUBURN, INC.; JAMES & NANCY RELLA; SAMO HOLDING CORP.; N.L. SCHENKEL; STASAR REALTY CORP.; JACK STEINMAN; T.G.S. REALTY; TRUCK MAINTENANCE CORP.; WALL STREET ON THE HUDSON CORP.; MAYFAIR HOLDING CO.; AND HUDSON TOWERS, INC., PLAINTIFFS-RESPONDENTS, v. TOWNSHIP OF NORTH BERGEN, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided April 6, 1981.

Attorney(s) appearing for the Case

Joseph R. Mariniello argued the cause for appellant (Dennis J. Oury, Township Attorney, Township of North Bergen, attorney; Doreen M. Goldbronn and James A. Coviello on the brief).

Edward G. Rosenblum argued the cause for respondents (Rosenblum & Rosenblum, attorneys; Edward G. Rosenblum of counsel and on the brief).

Before Judges BISCHOFF, MILMED and FRANCIS.

The opinion of the court was delivered by MILMED, J.A.D.

This appeal brings up for review the jurisdiction of the Tax Court of New Jersey which was established by L. 1978, c. 33, N.J.S.A. 2A:3A-1 et seq.

The factual background of the matter may be briefly summarized. A revaluation of the assessed properties in the Township of North Bergen (township) became effective in the tax year 1974. The revaluation sparked numerous tax appeals...

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