Search Rutgers Law Library N.J. Court Opinions

1 DELMARVA POWER AND LIGHT CO. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 1000

... the 1997 legislation, under the F&GRT Act pursuant to N.J.S.A . 54:30A-50, a taxpayer was defined as: any corporation subject to taxation ... a cogeneration facility in the State of New Jersey.” N.J.S.A . 54:30A-50(j) (deleted 1997). 3 A “cogeneration facility” was defined ... are subject to a tax on their retail gross receipts. N.J.S.A . 54:30A-50(k). In this case, Delmarva’s retail sales of electricity ... contends that N.J.S.A. 54:30-1 and N.J.S.A. 54:30A-50(c) do not specifically state that it must first be ... arguing that N.J.S.A. 54:30-1 and N.J.S.A. 54:30A-50(c) do not specifically require that it make retail sales ... hold that N.J.S.A. 54:30-1 or N.J.S.A. 54:30A-50(c) specifically required retail sales in order to be ...

docket:	00343-99
court:
decided:	2006-07-14
status:
citation:
Document Size:	84679

2 NEW JERSEY-AMERICAN WATER CO., INC., v. BOROUGH OF JAMESBURG -- rank: 922

... equipment, notwithstanding any attachment thereof to lands or buildings.” N.J.S.A. 54:30A-50(b) (amended by L. 1997, c. 162) 4 (emphasis added ... with respect to similar property shall be applicable. [Emphasis added.] N.J.S.A. 54:30A-50(b) defines “real estate” as: [L]ands and buildings ... storage tanks. The municipality contends that the parenthetical language of N.J.S.A. 54:30A-50(b) (the Act’s provision defining “real estate”) implies ... and equipment, notwithstanding any attachment thereof to lands or buildings. [ N.J.S.A. 54:30A-50(b) (emphasis added).] The municipality’s contention is that the ... the subject tank is not “real estate” pursuant to N.J.S.A. 54:30A-50(b). Accordingly, the taxpayer’s motion for summary judgment is ... gas and electric appliances” from taxation under the Act. 4 N.J.S.A. 54:30A-50(b) was amended in 1997 to remove “railways, ...

docket:	04312-01
court:
decided:	2003-05-28
status:
citation:	20 N.J. Tax 637
Document Size:	69632

3 Newark City v. Clifton City -- rank: 684

... 30A-52. The term “real estate” is defined in N.J.S.A. 54:30A-50 (b), which provides: “ Real estate” means lands and buildings ... for power lines are not lands within the meaning of N.J.S.A. 54:30A-50(b). Its reasoning was in part based on its understanding ... 80 N.J. Super. 435 (App. Div. 1963) concludes that N.J.S.A. 54:30A-50(b) subjects to taxation “the land itself and the ... Not only is it the same term as occurs in N.J.S.A. 54:30A-50(b), but it is also used in the same context ... the public utility tax definition of taxable real estate in N.J.S.A. 54:30A-50(b) does not apply. In this case, N.J.S ...

docket:	02384-92
court:
decided:	1996-08-22
status:
citation:	16 N.J. Tax 18
Document Size:	20816

4 CITY OF JERSEY CITY v. TOWNSHIP OF PARSIPPANY-TROY HILLS -- rank: 588

... corporations or individuals ... .” “ Real estate” is defined in N.J.S.A. 54:30A-50(b) as “lands and buildings, but it does not ...

docket:	09660-91
court:
decided:	1997-06-11
status:
citation:	16 N.J. Tax 504
Document Size:	184871

5 General Motors Corporation v. City of Linden -- rank: 559

... a regulated public utility from the definition of "real estate." N.J.S.A. 54:30A-50(b). Footnote: 4 General Motors acknowledges in its brief that ...

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