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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 plaintiffs 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).
Document Info
Citation Numbers: 17 N.J. Tax 505
Filed Date: 10/21/1998
Precedential Status: Precedential
Modified Date: 10/19/2024