Township of Mahwah, Joanne Makely, Frank P. Kraus and Neilan Boman, Plaintiffs-Appellants and Cross-Respondents, v…

Summary

The Supreme Court of New Jersey held that the rebate statute N.J.S.A. 54:4-5 is not unconstitutional special legislation and therefore remains valid, while the supplemental grandfather clause N.J.S.A. 54:4-5.2 is unconstitutional but severable. The Court also affirmed that Mahwah satisfied the acreage requirement for the rebate for all years at issue. Accordingly, the statute without the supplement stands.