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SECAUCUS TOWN v. JERSEY CITY

19 N.J. Tax 10 (2000)

TOWN OF SECAUCUS, PLAINTIFF, v. CITY OF JERSEY CITY AND TPI URBAN RENEWAL, DEFENDANTS.

Tax Court of New Jersey.

May 19, 2000.

Attorney(s) appearing for the Case

Paul Tannenbaum, for plaintiff (Peter J. Zipp, attorney).

Anne S. Babineau, for defendant City of Jersey City (Wilentz, Goldman & Spitzer, attorneys).

Joseph G. Ragno, for defendant TPI Urban Renewal (Waters, McPherson, McNeill, attorneys).

Louis E. Della Torre, Jr., for amicus curiae, Associates (Schumann, Hanlon, Doherty, McCrossin & Paolino, attorneys).

KUSKIN, J.T.C.

Plaintiff, Town of Secaucus, challenges the exemption from local property taxation granted for tax years 1998 and 1999 by defendant City of Jersey City ("Jersey City") to defendant TPI Urban Renewal Corporation ("TPI") pursuant to N.J.S.A. 40:55C-65, a provision of the Fox-Lance Law, N.J.S.A. 40:55C-42 to -76. The Fox-Lance Law was repealed in 1991 and replaced by the Long Term Tax Exemption...

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