SENATE COMMITTEE SUBSTITUTE FOR
SENATE CONCURRENT RESOLUTION No. 57
STATE OF NEW JERSEY
ADOPTED MARCH 7, 1996
Sponsored by Senators DiFRANCESCO and CARDINALE
A Concurrent Resolution requesting that the Supreme Court of the State of New Jersey certify an appeal in General Motors Corp. v. City of Linden for hearing before it on its own motion, and ensure that a judgment is rendered with due speed.
Whereas, The Legislature has found that the industrial and business sectors are essential parts of the foundation of the State's economy; and
Whereas, The definition, identification and taxation of business personal property and real property has evolved over the last thirty years through a series of legislative initiatives and court decisions; and
Whereas, The proper and clear definition and identification of real property and business personal property and its related taxable status, consistent with the New Jersey Constitution, is of critical importance to both taxpayers and municipalities; and
Whereas, The most recent attempt of the Legislature to define and identify real and business personal property, the "Business Retention Act," P.L.1992, c.24, involved an extensive process of testimony before committees, discussion among various municipal and business groups, and the participation of the Legislative and Executive branches; and
Whereas, The Tax Court, in the case of General Motors Corp. v. City of Linden, has found that a critical provision of the "Business Retention Act," subsection b. of R.S.54:4-1, is in violation of the New Jersey Constitution; and
Whereas, Until this issue is ultimately determined by the Supreme Court of the State of New Jersey an uncertainty as to the taxable status of business personal property and real property will remain and such uncertainty is detrimental to both taxpayers and municipalities; and
Whereas, The Legislature, local governments and the business community are in need of guidance, as soon as possible, as to whether the Tax Court's holding in this decision is correct and as to how they may proceed as the potential for further legislation is contemplated; and
Whereas, A speedy, clear and final decision by the Supreme Court of the State of New Jersey, which has the sole authority to govern the administration of the courts of the State and their practice and procedures, is needed in the case of General Motors Corp. v. City of Linden; now, therefore,
Be It Resolved by the Senate of the State of New Jersey (the General Assembly concurring):
1. That the Supreme Court of the State of New Jersey is respectfully requested 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 to 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.
2. That duly authenticated copies of this concurrent resolution, signed by the President of the Senate and the Speaker of the General Assembly, be transmitted to the Chief Justice and the Associate Justices of the Supreme Court of the State of New Jersey.
Requests the State Supreme Court to certify an appeal in General Motors Corp. v. City of Linden for hearing before it on its own motion and ensure a speedy judgment.