Search Rutgers Law Library N.J. Court Opinions

31 General Motors Corporation v. City of Linden -- rank: 742

... differences remained unresolved, the Legislature responded. In 1986, it amended N.J.S.A. 54:4-1, which defined property subject to taxation. See L. 1986, c ... and chattels taxable as real property pursuant to the amended N.J.S.A. 54:4-1. Chapter 117 deleted the former N.J.S.A. 54:4-1.12 to define storage tanks of more than 30,000 ... tangible personal property used or held for use in business." N.J.S.A. 54:4-1.15.     In R.C. Maxwell , we said that "the broader ... property as personal property in decreasing amounts over five years. N.J.S.A. 54:4-1.16.     We find that the BRA is facially constitutional. It ... not to be severable or removable without material injury thereto.” N.J.S.A. 54:4-1 as “real property.” 113 N.J. 565, 582 (1989); ...

docket:	a-106-96
court:	njsupreme
decided:	1997-07-21
status:
citation:	150 N.J. 522
Document Size:	73249

32 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 733

... American Telephone & Telegraph (AT&T) owned personal property, taxable under N.J.S.A. 54:4-1, in both municipalities. Ibid. AT&T submitted to each municipality ...

docket:	a-9-94
court:	njsupreme
decided:	1994-12-22
status:
citation:	138 N.J. 598
Document Size:	85094

33 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 727

... was a "de facto" lease.     The second pertinent statute is N.J.S.A. 54:4-1.10, which provides:     When real property which is exempt from ... private party in connection with an activity conducted for profit . . . ." N.J.S.A. 54:4-1.10.     We need not decide whether in fact the Parsons ... whether Parsons used the properties for a profit-driven purpose, N.J.S.A. 54:4-1.10. Suffice it to say that in either event the ... N.J.S.A. 54:4-2.8. Similarly, under N.J.S.A. 54:4-1.10, when a private party uses tax-exempt property in ... N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10 based on Parsons' purported lease status or its use ...

docket:	A0495-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:	366 N.J. Super. 626 841 A.2d 990
Document Size:	39465

34 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 727

... was a "de facto" lease.     The second pertinent statute is N.J.S.A. 54:4-1.10, which provides:     When real property which is exempt from ... private party in connection with an activity conducted for profit . . . ." N.J.S.A. 54:4-1.10.     We need not decide whether in fact the Parsons ... whether Parsons used the properties for a profit-driven purpose, N.J.S.A. 54:4-1.10. Suffice it to say that in either event the ... N.J.S.A. 54:4-2.8. Similarly, under N.J.S.A. 54:4-1.10, when a private party uses tax-exempt property in ... N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10 based on Parsons' purported lease status or its use ...

docket:	A0498-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:
Document Size:	39433

35 /usr/local/share/www/libweb/collections/courts/supreme/a-33-19.opn.html -- rank: 724

... Township of Readington, 195 N.J. 549, 553 (2008) (citing N.J.S.A. 54:4-1 (stating the general rule of property taxation); N.J. Const ...

docket:
court:
decided:
status:
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Document Size:	50152

36 COASTAL EAGLE POINT OIL CO. Plaintiff v. WEST DEPTFORD TOWNSHIP, <br -- rank: 718

... Oil Co., in the total amount of $125,000,000. N.J.S.A. 54:4-1 and -23. In 1998, pursuant to N.J.S.A ... litigation involves, among other issues, the consequences of amendments to N.J.S.A. 54:4-1 made by the Business Retention Act, L. 1992, c. 24 ... oil and ending with refined petroleum products" (the "process equipment"). N.J.S.A. 54:4-1. That assessment was carried over for the subsequent years and ... board of taxation (presumably pursuant to its power granted by N.J.S.A. 54:4-1, which provides, "Property omitted from any assessment may be assessed ... of telephone, pipeline and messenger systems, companies, corporations or associations ... ." N.J.S.A. 54:4-1, as amended by L. 1966, c. 138, §1." II ... except as otherwise provided by R.S. 54:4-20. [N.J.S.A. 54:4-1.] In accordance with that change, plaintiff was required to ...

docket:	00020-99
court:
decided:	1999-09-01
status:
citation:	19 N.J. Tax 123
Document Size:	48350

37 Township of Holmdel v. New Jersey Highway Authority -- rank: 716

... All real property within New Jersey is subject to taxation, N.J.S.A. 54:4-1, unless expressly exempted by the Legislature, s ee N.J ...

docket:	a-64-06
court:	njsupreme
decided:	2007-04-04
status:
citation:	190 N.J. 74
Document Size:	104230

38 Freehold Township v. Javin Partnership -- rank: 716

... related to the refrigerated areas, are realty as defined in N.J.S.A. 54:4-1 or personalty and therefore not subject to local property taxation ... a statutory presumption that the property in question is realty. N.J.S.A. 54:4-1 provides in pertinent part: Real property taxable under this chapter ... J.R.E. 301. The difference between the operation of N.J.S.A. 54:4-1 and a normal presumption is that the statute sets forth ... to "support, shelter, contain, enclose of house persons or property." N.J.S.A. 54:4-1. N.J.S.A. 54:4-1 defines taxable real property as (1) all land and improvements ... may escape taxation as real property under subsection (b) of N.J.S.A. 54:4-1 depends preliminarily upon whether they constitute machinery, apparatus, or ...

docket:	08928-94
court:
decided:	1995-06-21
status:
citation:	15 N.J. Tax 88
Document Size:	68321

39 RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant. -- rank: 713

... relating to the New Jersey Highway Authority and relies on N.J.S.A. 54:4-1.10, 4-2.3 and 4-3.3 as well ... as real estate. The Legislature supplemented this statute by adopting N.J.S.A. 54:4-1.10 in order to "close a loophole ... eliminating the artificial ... private entity was subject to local property tax pursuant to N.J.S.A. 54:4-1.10. The Department of Corrections argued that the property was ...

docket:	00143-97
court:
decided:	1998-01-26
status:
citation:	18 N.J. Tax 342
Document Size:	99363

40 GENERAL MOTORS CORP. v. LINDEN CITY, -- rank: 709

... s automobile assembly equipment were subject to property tax under N.J.S.A. 54:4-1 and related statutory provisions. General Motors Corp. v. City of ...

docket:	9091-83
court:
decided:	2005-02-02
status:
citation:
Document Size:	185845

41 ACCUZIP, INC. v. DIRECTOR -- rank: 707

... regulation to determine the New Jersey Legislature’s intent of N.J.S.A. 54:4-1); Pioneer Potato Co. v. Division of Employment Sec. , 17 N ...

docket:	05744-03
court:
decided:	2009-08-13
status:
citation:
Document Size:	97831

42 USBANKCUST/PROCAP8 PROCAPMGTII v. BLOCK 268, LOT 7 38 BRENWAL AVE TOWNSHIP OF EWING -- rank: 687

... remains unpaid and delinquent on that property in accordance with [N.J.S.A. 54:4-1 to -136] as of the date of a determination by ...

docket:	a2193-21
court:	NJ Superior Court Appellate Division
decided:	2024-01-18
status:	Unpublished
citation:
Document Size:	38405

43 B.F. Goodrich Co. v. Oldmans Twp. -- rank: 685

... the Business Retention Act, L. 1992, c. 24, § 3, N.J.S.A. 54:4-1: Real property taxable under this chapter means all land and ... he interprets the last sentence of subsection “b” of N.J.S.A. 54:4-1 as taxing pipe racks along with piping and electrical wiring ... the Business Retention Act, L. 1992, c. 24, §3, N.J.S.A . 54:4-1, although his report contains no reference to this statute or concept. Subsection “b” of N.J.S.A. 54:4-1 taxes as real estate “piping and electrical wiring up ... introduced into the latex manufacturing reactors, tanks and processing equipment. N.J.S.A. 54:4-1.15 and N.J.A.C. 18:12-10.l ...

docket:	03507-95
court:
decided:	1997-12-01
status:
citation:	17 N.J. Tax 114
Document Size:	87091

44 Red Bull Arena, Inc., v. Town of Harrison -- rank: 681

... ll real property within New Jersey is subject to taxation, N.J.S.A. 54:4-1, unless expressly exempted by the Legislature, see N.J.Const ...

docket:	06832-11
court:
decided:	2012-06-13
status:
citation:
Document Size:	137504

45 Xpedite Systems, Inc. v. Director, Division of Taxation -- rank: 661

... as well as being regulated by the FCC. See also N.J.S.A. 54:4-1 (defining a “local exchange telephone company” as a â ...

docket:	018847-10
court:	NJ Tax Court
decided:	2018-09-05
status:	Unpublished
citation:
Document Size:	62104