ASSEMBLY JUDICIARY COMMITTEE

STATEMENT TO

SENATE COMMITTEE SUBSTITUTE FOR

SENATE CONCURRENT RESOLUTION No. 57

STATE OF NEW JERSEY

DATED: MAY 1, 1996

      The Assembly Judiciary Committee reports favorably Senate Committee Substitute for Senate Concurrent Resolution No. 57.

      This substitute for the 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 arguments are heard and judgments 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."

      The committee wishes to note that it is expressing the sentiment that the Supreme Court expedite the matter but it does not presume to comment on the merits of the case.

      This Senate Committee Substitute for Senate Concurrent Resolution No. 57 is identical to Assembly Committee Substitute for Assembly Concurrent Resolution No. 57.