SENATE COMMERCE COMMITTEE

 

STATEMENT TO

 

SENATE COMMITTEE SUBSTITUTE FOR

SENATE CONCURRENT RESOLUTION No. 57

 

STATE OF NEW JERSEY

 

DATED: MARCH 7, 1996

 

      The Senate Commerce Committee reports favorably the Senate Committee Substitute for Senate Concurrent Resolution No. 57.

      This Senate Concurrent Resolution respectfully requests the Supreme Court of the State of New Jersey to exercise its authority under Rule 2:12-1 of the Rules Governing the Courts of the State of New Jersey and immediately certify, on its own motion, the case in General Motors Corp. v. City of Linden for appeal before it and take all appropriate steps to ensure that appeals are heard and judgements are rendered with due speed in the appeals relating to the decision in the case of General Motors Corp. v. City of Linden.

      The recent opinion of the New Jersey Tax Court in General Motors Corp. v. City of Linden found that the provisions of subsection b. of R.S.54:4-1 of the "Business Retention Act" concerning the tax status of certain machinery, apparatus or equipment are contrary to the New Jersey Constitution's "Uniformity Clause."