Search Rutgers Law Library N.J. Court Opinions

1 NEW JERSEY-AMERICAN WATER CO., INC., v. BOROUGH OF JAMESBURG -- rank: 1000

... costs and expenses incurred in the imposition of such taxes. N.J.S.A. 54:30A-52 of the Act, which makes “real estate” owned by ... remained as the only utility companies taxable under the Act. N.J.S.A. 54:30A-52, which makes “real estate” owned by public water and ... of similar property owned by other corporations or individuals . . . .” N.J.S.A. 54:30A-52 (amended by L. 1997, c. 162). 3 “Real estate� ... determine whether the tank is subject to local property taxation. N.J.S.A. 54:30A-52 of the Act states: All the real estate as herein ... of capacity. N.J.S.A. 54:30A-58. 3 N.J.S.A. 54:30A-52 was amended in 1997 to remove only “gas and ...

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

2 CITY OF JERSEY CITY v. TOWNSHIP OF PARSIPPANY-TROY HILLS -- rank: 909

... 4-3.3. Privately-owned facilities are taxed pursuant to N.J.S.A. 54:30A-52 and not pursuant to N.J.S.A. 54:4-3.3. N.J.S.A. 54:30A-52 provides in relevant part as follows: “ All the real ... not applicable to the analysis of privately-owned facilities under N.J.S.A. 54:30A-52. The seminal decision as to publicly-owned water supply facilities ... S.A. 54:4-3.3 with the language of N.J.S.A. 54:30A-52 does not compel the conclusion that municipally-owned and privately ...

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

3 Newark City v. Clifton City -- rank: 503

... estate” of these corporations is subject to local property taxation. N.J.S.A. 54: 30A-52. The term “real estate” is defined in N.J ...

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