Here is a form used by several business owners to inform the court. Every business and every building in Atlantic City is different, so every certification filed with the court must be different. Please contact Liberty and Prosperity attorney Seth Grossman before Friday, November 10 if you want to submit a certification on behalf of your business. You can reach him at firstname.lastname@example.org or at (609) 927-7333. Thanks.
LIBERTY & PROSPERITY 1776, INC. SUPERIOR COURT OF NEW JERSEY
Plaintiffs ATLANTIC COUNTY
vs. DOCKET NO: ATL-L-777-16
CITY OF ATLANTIC CITY, et als. CERTIFICATION OF
_________________________________ of full age, hereby certifies:
- I am a owner of _______________________________, an _________________________ of New Jersey.
- At all times relevant to this action, ___________________________ owned a hotel/motel, _____ restaurants, ______ retail stores, and _____ parking lots, within Atlantic City. They are commonly known as ___________________________________________________.
- On May 27, 2016, the Legislature and Governor of New Jersey enacted the “Casino Property Tax Stabilization Act,” section 3b of which grants eight casino gaming properties (“exempt properties”) an exemption “from local property taxation on real property and improvements, including accessory hotels, conference centers, parking garages, and other appurtenant facilities ….”
- In “exchange for the property tax exemption,” the exempt properties, in the aggregate, are required to make a total “payment in lieu of propertytaxes owed to Atlantic City” (section 3c of the Casino Property Tax Stabilization Act) of $120 million for calendar year 2017.
- Most of the patrons of our hotel/motel, restaurant(s) retail store(s) and parking lots visit or are employed by one or more of the exempt casino gaming properties.
- I am not aware of any material difference in the structure, quality, operation, or character of the parking lots or structures containing the hotel/motel, restaurant(s) or store(s) owned by __________________________________, and those of the restaurants, bars. and parking lots of the exempt casino gaming properties.
- I estimate that _________________________________ and its tenants employ roughly ____ people year round and ____ during the summer seasons in those hotel/motel restaurant, retail store, and parking lot locations within Atlantic City.
- The current level of the property taxes and tax increases paid by my business for those properties is not sustainable.
- The hotel/motel, restaurant, and shops owned by _______________________ cannot remain in business if taxes continue to increase as they did during the past ten years.
- On information and belief, the exempt properties comprise more than fifty percent of the taxable value of real estate in Atlantic City.
- All of the hotel/motel restaurant, store, and parking lot properties owned by my business in Atlantic City pay property taxes under normal taxation law whereas the exempt properties receive preferential tax exemptions from normal property tax laws.
- On information and belief, under the Casino Property Tax Stabilization Act, these properties in Atlantic City would be required to pay roughly double their share of any increases in public school or local government spending, and double its share of debt service on future debt incurred by Atlantic City government.
I certify that the foregoing statements made by me are true. I am aware that if any of the foregoing statements made by me are willfully false, I am subject to punishment.
Dated: November ___, 2017