Search Rutgers Law Library N.J. Court Opinions

1 THE NEW YORK SUSQUEHANNA & WESTERN RAILWAY CORPORATION v. STATE OF NEW JERSEY, DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... other than main stem and facilities used in passenger service," N.J.S.A. 54:29A-17. The annual tax on Class II property is based on ... NYSWRC , supra , 22 N.J. Tax at 512. Pursuant to N.J.S.A. 54:29A-17, by November of each year the Director must provide a ... NYSWRC ceases to hold property. See id. at 521-22; N.J.S.A. 54:29A-17. There is another reason to reject the Director's invitation ... a]greements." The Director's interpretation is in conflict with N.J.S.A. 54:29A-17. N.J.S.A. 54:29A-17 requires the Director to determine the true value, as of ... used for railroad purposes on October 1. Thus, pursuant to N.J.S.A. 54:29A-17 and contrary to the Director's claim, "additional property [ ...

docket:	A2506-05
court:	NJ Superior Court Appellate Division
decided:	2007-05-24
status:	unpublished
citation:
Document Size:	51766

2 THE NEW YORK SUSQUEHANNA CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 929

... excluding the main stem and facilities used in passenger service. N.J.S.A. 54:29A-17. The Act requires the Director to determine annually the true ... classification and valuation of the taxpayer’s Class II property. N.J.S.A. 54:29A-17. Prior to December 1, a taxpayer may inspect the Divisionâ ... s preliminary statements of valuation of Class II property, which N.J.S.A. 54:29A-17 requires the Division to issue annually by November 10, would ... in railroad use on the previous January 1, 1995. See N.J.S.A. 54:29A-17, -18.1. As Mr. Black testified, additions to property for ...

docket:	03468-03
court:
decided:	2005-09-15
status:
citation:
Document Size:	64411

3 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, Defendant. -- rank: 843

... On or about November 10, 1996, the Director, pursuant to N.J.S.A. 54:29A-17, delivered to Conrail a detailed statement of the properties which ... 1996 (the valuation date for railroad property set forth in N.J.S.A. 54:29A-17) was for railroad purposes; and 2. the partially completed building ... and Class III consists of facilities used in passenger service. N.J.S.A. 54:29A-17. The partially completed building which is the subject of these ... II property used for railroad purposes in this State.” N.J.S.A. 54:29A-17. By November 10 in each year, the Director must deliver ...

docket:	00664-97
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 291
Document Size:	54267

4 NJ Transit Corp. v. Somerville Borough -- rank: 463

... as Class I or Class III railroad property pursuant to N.J.S.A . 54:29A-17 and, therefore, is not assessable locally as Class II property ...

docket:	03046-92
court:
decided:	1993-07-27
status:
citation:	13 N.J. Tax 339
Document Size:	38051