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VERIZON NEW JERSEY v. HOPEWELL BOR.

No. 012215-2009.

26 N.J. Tax 400 (2012)

VERIZON NEW JERSEY INC., PLAINTIFF, v. HOPEWELL BOROUGH, DEFENDANT.

Tax Court of New Jersey.

June 26, 2012.

Attorney(s) appearing for the Case

Susan A. Feeney for plaintiff (McCarter & English, attorneys).

Paul R. Adezio for defendant (Mason, Griffin & Pierson, attorneys).

Richard A. Rafanello for amicus curiae, New Jersey State League of Municipalities (Shain, Schaffer & Rafanello, P.C., attorneys).

Marlene G. Brown for intervenor, State of New Jersey (Jeffrey S. Chiesa, Attorney General of New Jersey, attorney).

MENYUK, J.T.C.

This action is an appeal of personal property tax for tax year 2009 and it comes before the court on the motion of defendant Hopewell Borough ("Borough") for partial summary judgment, and on the cross-motion of plaintiff Verizon New Jersey, Inc. ("Verizon") for summary judgment or partial summary judgment. In earlier motions, the court granted leave to the State of New Jersey to intervene in this action...

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