Search Rutgers Law Library N.J. Court Opinions

1 TOWNSHIP OF HOLMDEL v. NEW JERSEY HIGHWAY AUTHORITY, <br -- rank: 1000

... definition of “transportation project” included “highway projects.” N.J.S.A. 27:23-4, and the definition of “highway project” included “the ... State Arts Center as transferred to the [Turnpike Authority].” N.J.S.A. 27:23-4. A tax exemption for “transportation projects” was contained in ... of “transportation projects” as including “highway projects,” N.J.S.A. 27:23-4, which are defined to include “the Garden State Arts ... of a “highway project” expressly includes the Arts Center. N.J.S.A. 27:23-4. The Merger Legislation’s usage of the terms “transportation ...

docket:	00323-98
court:
decided:	2005-07-18
status:
citation:
Document Size:	115776

2 Township of Holmdel v. New Jersey Highway Authority -- rank: 927

... tax exemption that already existed under the 1968 Amendments. Further, N.J.S.A. 27:23-4, which categorizes the Arts Center as a �highway project� of ... authority.� L. 2003, c. 79, � 8 (codified as amended at N.J.S.A. 27:23-4, -12). Further, the Act authorized the Authority �to contract with ... the Arts Center as �a highway project of the authority.� N.J.S.A. 27:23-4. It also defined a �highway project� to specifically include �the ... as the authority shall find to be necessary and desirable[.]� N.J.S.A. 27:23-4. Finally, the merger legislation amended the exemption from taxation section ... Authority to the Turnpike Authority. L. 2003, c. 79, � 50; N.J.S.A. 27:23-4 (defining �Transfer Date�). Footnote: 4 ����The Arts Center as a ...

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

3 /usr/local/share/www/libweb/collections/courts/appellate/004383-20.opn.html -- rank: 912

... communication facility” and “highway project” within the meaning of N.J.S.A. 27:23-4 and, therefore, exempt from local property taxation under N.J ... it, the cell tower is a “communication facility” under N.J.S.A. 27:23-4, and it is located within a “maintenance yard” serving ... the purposes of the authority, and the costs associated therewith. [ N.J.S.A. 27:23-4.] Moreover, N.J.S.A. 27:23-4 defines the term “highway project” as: . . . the acquisition, operation ... to be necessary and desirable, and the costs associated therewith. [ N.J.S.A. 27:23-4 (emphasis added).] In support of its motions, plaintiff highlights that ... ” Id. at 44. Communications Facilities The court observes that N.J.S.A. 27:23-4 offers no clear definition of the term “communication ...

docket:	004383-20
court:	NJ Tax Court
decided:	2016-12-22
status:	unpublished
citation:
Document Size:	54016

4 JAMES LONG and HOMER WALKER v. NEW JERSEY TURNPIKE AUTHORITY - -- rank: 892

... the purposes of the authority, and the costs associated therewith.' N.J.S.A. 27:23-4. A-1557-17 3 necessary or incidental to the performance ...

docket:	a1557-17
court:	NJ Superior Court Appellate Division
decided:	2019-02-04
status:	Unpublished
citation:
Document Size:	76659