The City of East Orange, a Municipal Corporation of New Jersey, Plaintiff-Respondent v. Dwight R. G. Palmer…

Summary

The Supreme Court of New Jersey affirmed the Chancery Division's judgment that the City of East Orange is entitled to collect property taxes from the State and the Highway Authority for the balance of the tax year in which the properties were acquired, despite the entities' tax‑exempt status. The Court also held that sovereign immunity does not bar the municipality's suit against the State. The declaratory portion of the judgment was limited to liability for the remainder of the acquisition year.