Thank you for sharing!

Your article was successfully shared with the contacts you provided.
Argued September 17, 2001

This appeal requires our review of a Chancery Division determination, affirmed as modified by the Appellate Division, BTD-1996 NPC 1, L.L.C. v. 350 Warren, L.P., 333 N.J. Super. 476 (2000), holding unconstitutional as applied to plaintiff a provision of N.J.S.A. 22A:4-8 authorizing the collection of a Sheriff’s fee based on a settlement that occurred subsequent to the entry of a final judgment of foreclosure and issuance of a Writ of Execution. The Chancery Division determined that the fee in question was essentially equivalent to a tax. The Appellate Division agreed, a divided panel of that court also concluding that the levy was unenforceable in the absence of legislative intent to impose a tax on the users of Sheriffs’ services. Id. at 484.

We conclude that the record before us clearly is inadequate to support the Chancery Division’s conclusion that the charge authorized by the statute “?is intended primarily to raise revenue, and not to compensate the governmental entity for the cost of providing the service.’” Id. at 479. Moreover, absent any procedural challenge to the enactment of N.J.S.A. 22A:4-8, see N.J. Const. art. IV, � 6, � 1 (requiring that revenue bills originate in the General Assembly), we disagree with the holding of the majority below that the statute, if determined to be a tax, is unenforceable absent a legislative intent to impose a tax. Accordingly, we reverse the judgment below.

Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

More From ALM

Premium Subscription

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now

Team Accounts

Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now

Bundle Subscriptions

Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now

Elite Trial Lawyers 2022 (ETL)

July 14, 2022
New York, NY

The National Law Journal Elite Trial Lawyers recognizes U.S.-based law firms performing exemplary work on behalf of plaintiffs.

Learn More

GlobeSt. ELITE Women of Influence 2022 (WOI)

July 25, 2022 - July 27, 2022
Park City, UT

GlobeSt. Women of Influence Conference celebrates the women who drive the commercial real estate industry forward.

Learn More

African Legal Awards (AFLA) 2022

September 02, 2022

The African Legal Awards recognise exceptional achievement within Africa s legal community during a period of rapid change.

Learn More

Commercial Finance Associate (Flexible location)

Duane Morris LLP seeks two commercial finance associates to join its strong and growing 190+ lawyer Corporate Practice Group. The ideal cand...

Apply Now ›

Litigation Associate

A highly regarded Orlando litigation boutique is seeking a business litigation associate with a minimum of two years of experience. The cand...

Apply Now ›

Commercial Litigation Associate

Duane Morris LLP has an opening in its San Francisco office for a commercial litigation associate to join its team. The ideal candidate wil...

Apply Now ›



Raynes & Lawn is proud to congratulate Harold I. Goodman on the prestigious honor of Lifetime

View Announcement ›



IN MEMORIUM: With a profound sense of sadness, McCormick & Priore announces that Harry A Short, Jr., a preeminent products liability defense lawyer in Philadelphia with a career that spanned over sixty-five (65) years, passed away on June 14, 2022.

View Announcement ›



Starr Gern Davison & Rubin, PC. Attorneys at Law are pleased to announce that SHELLEY L. STANGLER, ESQ. has joined the firm as of Counsel.

View Announcement ›