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B.P.U.M. Development and Urban Renewal Corp. v. City of Camden

New Jersey Superior Court, Appellate Division


Decided: May 1, 1989.

B.P.U.M. DEVELOPMENT AND URBAN RENEWAL CORPORATION, PLAINTIFF-APPELLANT,
v.
CITY OF CAMDEN, DEFENDANT-APPELLANT, AND CAMDEN COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT. CITY OF CAMDEN, PLAINTIFF-APPELLANT, V. CAMDEN COUNTY OF BOARD OF TAXATION, DEFENDANT-RESPONDENT.

On appeal from the Tax Court, whose opinion is reported at 9 N.J. Tax. 490 (1988).

Before Judges Gaulkin and A.m. Stein

Per Curiam

Per Curiam

Substantially for the reasons expressed in his opinion reported at 9 N.J. Tax. 490 (1988), we conclude that Judge Lario correctly held (1) that both the Urban Renewal Law (N.J.S.A. 40:55C-40 et seq.) and the Tax Abatement Law (N.J.S.A. 54:4-3.95 et seq.) require "the acceptance and execution of appropriate agreements as a precondition for an eligible project to receive tax abatement" and (2) that "there exists no equitable reason to waive the statutory prerequisites." B.P.U.M. Dev. & Urb. Renewal v. Camden, 9 N.J. Tax. at 502-503, 507.

The judgment is accordingly affirmed.

Disposition

The judgment is accordingly affirmed.

19890501


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