NJ Tax Court Denies Summary Judgment for Police Radio Tax Case
The New Jersey Tax Court has denied motions for summary judgment in a case concerning whether a radio mast used for emergency communications by the North Jersey Police Radio Association but sublet to for-profit companies should be exempt from property…
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taxes, according to an opinion last week in NJPRA v. Borough of Pompton Lakes. The subletting doesn’t allow the NPRA to qualify for tax exemptions meant for public uses of government property, but there are questions of fact about the use of the radio mast and the beneficiaries of the surplus income, said the court. Neither the NJPRA nor the Borough presented sufficient evidence on those matters, the court said. That leaves the bulk of the case “not ripe for summary judgment,” said the order.