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FRANKLIN TP. v. STATE, ENVIRONMENTAL PROTECTION DEP'T.

8 N.J. Tax 559 (1986)

TOWNSHIP OF FRANKLIN, A MUNICIPAL CORPORATION, PLAINTIFF, v. STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION, DEFENDANT.

Tax Court of New Jersey.

November 7, 1986.

Attorney(s) appearing for the Case

Thomas J. Cafferty and David Scott Mack for plaintiff (McGimpsey & Cafferty, attorneys).

Herbert K. Glickman for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).

ANDREW, J.T.C.

This case involves the question of the proper computation of the payments to be made by defendant, Department of Environmental Protection (DEP), in lieu of taxes under N.J.S.A. 58:21B-6 to plaintiff, Franklin Township (Franklin). Franklin asserts that the statute setting forth the appropriate measure requires defendant to include rollback taxes in its calculations of payments in lieu of taxes for the tax year 1985. Defendant, of course, disputes...

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