Search Rutgers Law Library N.J. Court Opinions

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

... J.L. 255 . The municipality further contends that, pursuant to N.J.S.A. 54:4-1.12, 6 the taxpayer’s tank is subject to taxation. N.J.S.A. 54:4-1.12 is not a provision of the Franchises and Gross Receipts ... owned by public water and sewerage utility companies. Even if N.J.S.A. 54:4-1.12 was applicable to property owned by public water and sewerage ... does not make the subject tank taxable as real property. N.J.S.A. 54:4-1.12 states: For the purposes of chapter 4 of Title 54 ... Court clarified which tanks qualify as “storage tanks” under N.J.S.A. 54:4-1.12: Based on the dictionary definitions, the analysis in Tamton Enterprises ... 5 N.J. Tax 209 (1983)], the legislative history of N.J.S.A. 54:4-1.12, and the legislative history and policy considerations discussed in ...

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

2 Emmis Broadcasting Corp. of NY v. East Rutherford Bor. -- rank: 856

... codified at N.J.S.A. 54:4-1b and N.J.S.A. 54:4-1.12 through 1.16, I would be compelled to find that ...

docket:	02282-92
court:
decided:	1995-03-21
status:
citation:	14 N.J. Tax 524
Document Size:	88374

3 GENERAL MOTORS CORPORATION VS CITY OF LINDEN -- rank: 827

... J. Leg., 1st Sess. 1986). ����Chapter 117, ��3, codified as N.J.S.A. 54:4-1.12, added to the BPPTA the express provision that storage tanks ...

docket:	a3695-95
court:	njappellate
decided:	1996-07-26
status:	published
citation:	293 N.J.Super. 99
Document Size:	24544

4 GENERAL MOTORS CORPORATION VS CITY OF LINDEN -- rank: 827

... J. Leg., 1st Sess. 1986). ����Chapter 117, ��3, codified as N.J.S.A. 54:4-1.12, added to the BPPTA the express provision that storage tanks ...

docket:	a3694-95
court:	njappellate
decided:	1996-07-26
status:	published
citation:	293 N.J.Super. 99
Document Size:	24544

5 General Motors Corporation v. City of Linden -- rank: 798

... S.A. 54:4-1. Chapter 117 deleted the former N.J.S.A. 54:4-1.12 to define storage tanks of more than 30,000 gallons ...

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