NBCP URBAN RENEWAL v. CITY OF NEWARK, 17 N.J. Tax 505 (1998)

NBCP URBAN RENEWAL PARTNERSHIP, PLAINTIFF-APPELLANT, v. CITY OF NEWARK, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.Argued October 6, 1998
Decided October 21, 1998

Page 506

Before Judges PRESSLER, BROCHIN and STEINBERG.

Donald F. Miceli, argued the cause for appellant (Carella, Byrne, Bain, Gilfillan, Cecchi, Stewart Olstein, attorneys Mr. Miceli and Richard K. Matanle, on the brief).

Demetrice R. Miles, Assistant Corporation Counsel, argued the cause for respondent (Michelle Hollar-Gregory, Corporation Counsel, attorney; Mr. Miles, on the brief).

PER CURIAM.

The judgment of the Tax Court, based on its conclusion that the Business Retention Act, N.J.S.A. 54:4-1.13-1.16, does not affect plaintiff’s statutory service payments in lieu of taxes, is affirmed, substantially for the reasons stated by Judge Small in his decision reported at 17 N.J.Tax 59 (Tax 1997).

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