Mack-Cali Realty Corp. v. State of New Jersey, 250 N.J. 550 (2022). As summarized here, the Appellate Division’s published opinion, written by Judge Messano, affirmed the Law Division’s dismissal of most of plaintiffs’ claims in this case for failure to state a claim. Plaintiffs challenged a Jersey City ordinance that imposed a 1% tax on employers’ payrolls but exempted from the calculation employees who lived in Jersey City. The Appellate Division did, however, permit a claim under the Commerce Clause of the United States Constitution to go forward, reversing the trial court to that extent.
Today, in a one-sentence per curiam opinion, the Supreme Court affirmed that ruling “substantially for the reasons expressed in Judge Messano’s opinion, reported at 466 N.J. Super. 402 (App. Div. 2021).” Justice Albin dissented in part, objecting to the dismissal of one of plaintiffs’ claims.