SUNDAR , J.T.C. This opinion partially decides the parties' respective summary judgment motions. Plaintiff ("Turnpike") contends that defendant's imposition of roll-back taxes on properties the Turnpike acquired for purposes of mitigating certain wetlands it was impacting due to a widening project is improper as a matter of law. It argues that it meets all the three requirements of N.J.S.A. 54:4-23.8 for a roll-back tax exemption because (i) it is a "local government unit," (ii) which...
BIANCO, J.T.C. This opinion constitutes the court's decision with respect to the Motion for Summary Judgment filed by the defendant, the Director of the Division of Taxation (the "Director"), relating to the Gross Income Tax-Employer Withholding ("GIT-ER") taxes assessed to plaintiff, Daniel P. McGlone ("Mr. McGlone"), as a responsible person of T.J. McGlone & Co., Inc. (the "Company") for tax years 1988, 1989, and 1990. For the reasons set forth below, the Director's motion is granted. Facts...
SUNDAR , J.T.C. In its opinion of February 14, 2014 addressing the parties' summary judgment motions, this court had concluded that Plaintiff ("Turnpike") did not fit within the definition of a "local government unit" for purposes of N.J.S.A. 54:4-23.8 which provides an exemption for roll-back taxes if lands are acquired by, among others, a local government unit for "recreation and conservation purposes." The court thereafter asked the parties to brief whether the Turnpike could or...
