... S.A. 27:25A-38.] The Legislature also contemplated, under N.J.S.A. 27:25A-3, which reads as follows: "Expressway project" means the acquisition, construction ... any planning necessary for the execution of any expressway project. [ N.J.S.A. 27:25A-3.] The Tax Court noted that billboards are not enumerated in ... not tax exempt. That analysis is unsound. First of all, N.J.S.A. 27:25A-3 specifically states that "Expressway project" shall include "but not be ...