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1 HARTZ MT. INDUSTRIES, INC. v. CITY OF JERSEY CITY -- rank: 1000

... property may be created in areas above the surface. Specifically, N.J.S.A. 46:3-19 through 21 provides: Estates, rights and interests in areas above ... be deemed to be estates, rights and interests in land. [ N.J.S.A 46:3-19] [Such estates] may be held, enjoyed, possessed, aliened, conveyed, exchanged ... land, including local property tax assessment. This court finds that N.J.S.A. 46:3-19 through 21, inclusive, permits the creation of estates and interests ... N.J.A.C. 18:12-10.2 is misplaced. N.J.S.A. 46:3-19 through 21 mandate that air rights and/or airspace be ... “interests in land.” L.1938, c. 370—now N.J.S.A 46:3-19 to 22 inclusive . Surely, in light of all of the ... to be construed as an interest in land, pursuant to N.J.S.A. 46:3-19 through 21, and consequently, subject to the same burdens ...

docket:	05430-02
court:
decided:	2004-02-17
status:
citation:	22 N.J. Tax 84
Document Size:	36329