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TOWN OF SECAUCUS v. CITY OF JERSEY CITY

19 N.J. Tax 568 (2001)

TOWN OF SECAUCUS, PLAINTIFF, v. CITY OF JERSEY CITY AND BATTERY VIEW SENIOR CITIZENS HOUSING, LTD., DEFENDANTS, AND JOHN J. FARMER, JR., ATTORNEY GENERAL OF NEW JERSEY, DEFENDANT-INTERVENOR. TOWN OF SECAUCUS, CITY OF BAYONNE AND TOWNSHIP OF NORTH BERGEN, PLAINTIFFS, v. CITY OF JERSEY CITY AND BATTERY VIEW SENIOR CITIZENS HOUSING, LTD., DEFENDANTS, AND JOHN J. FARMER, JR., ATTORNEY GENERAL OF NEW JERSEY, DEFENDANT-INTERVENOR.

Tax Court of New Jersey.

Revised January 22, 2002.

Attorney(s) appearing for the Case

Peter J. Zipp, for plaintiff Secaucus (Zipp and Tannenbaum, L.L.C., attorneys).

Robert Cappuzzo, for plaintiffs North Bergen and Bayonne (Chasan, Leyner, Bariso & Lamparello, attorneys).

Robert J. Cirafesi, for defendant City of Jersey City (Wilentz, Goldman & Spitzer, attorneys).

Nicholas F. Pellitta, for defendant Battery View Senior Citizens Housing, Ltd. (Norris, McLaughlin & Marcus, attorneys).

Janet Greenberg, for defendant-intervenor (John J. Farmer, Jr., Attorney General of New Jersey).

KUSKIN, J.T.C.

These matters involve challenges to the validity of tax exemptions granted by defendant City of Jersey City to defendant Battery View Senior Citizens Housing, Ltd. (Battery View) for tax years 1998, 1999, 2000, and 2001. The Town of Secaucus is a plaintiff for each of the years under appeal, and the City of Bayonne and Township of North Bergen are additional plaintiffs for tax years 2000 and 2001. Pursuant...

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