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TURNPIKE AUTH. v. TP. OF MONROE

Docket No. A-4333-14T1.

30 N.J. Tax 313 (2017)

NEW JERSEY TURNPIKE AUTHORITY, PLAINTIFF-APPELLANT, v. TOWNSHIP OF MONROE, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided September 18, 2017.

Attorney(s) appearing for the Case

John F. Casey argued the cause for appellant (Chiesa Shahinian & Giantomasi PC, attorneys; Mr. Casey, on the briefs).

Gregory B. Pasquale argued the cause for respondent (Shain, Schaffer & Rafanello, PC, attorneys; Richard A. Rafanello and Mr. Pasquale, on the brief).

Before Judges Fuentes, Simonelli and Carroll.

PER CURIAM

Plaintiff, the New Jersey Turnpike Authority, appeals from the summary judgment decision of the Tax Court that determined it did not qualify for a roll-back tax exemption reserved for local and state government units under N.J.S.A. 54:4-23.8. Defendant, Township of Monroe, sought roll-back taxes from plaintiff's land purchase. Both plaintiff and defendant moved for summary judgment on the roll-back tax issue. The Tax Court...

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