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NJ Tax Court Holds PILOT Payments Don’t Constitute Property Taxes
In Kenneth M. Ruskowski v. Director, Division of Taxation, the Tax Court of New Jersey held that the plaintiff’s in lieu tax payments (PILOT payments) did not constitute “property taxes,” as the term is defined under N.J.S.A. 54:4-8.67. Accordingly, the court ruled that the Director of the Division of Taxation