Search Rutgers Law Library N.J. Court Opinions

1 Town of Kearny v. PSEG Services Corp. -- rank: 1000

... personal property used or held for use in business.” N.J.S.A. 54:4-1.15. The Municipality argues that the BRA’s 1997 amendment is ...

docket:	011505-14
court:	NJ Tax Court
decided:	2022-02-24
status:	Unpublished
citation:
Document Size:	79327

2 North Jersey Police Radio Association, Inc. v. Borough of Pompton Lakes -- rank: 996

... t]he towers are . . . the antenna . . . within the meaning of N.J.S.A. 54:4-1.15, the towers are machinery, apparatus, or equipment,” held for ... N.J.S.A. 54:4-1 or exempt under N.J.S.A. 54:4-1.15 as “machinery, apparatus, and equipment” used or held for ...

docket:	009657-18
court:	NJ Superior Court Appellate Division
decided:	2022-11-03
status:	Unpublished
citation:
Document Size:	108179

3 HOWELL TOWNSHIP, Plaintiff v. MONMOUTH COUNTY BOARD OF <br -- rank: 900

... supporting , sheltering, containing, enclosing or housing persons or property .” N.J.S.A. 54:4-1.15 (emphasis added.) See also , N.J.A.C. 18:12 ... S.A. 1:1-1. There is no indication in N.J.S.A. 54:4-1.15 that the Legislature contemplated the word “support” in an ... He concluded that the radio towers were not structures within N.J.S.A. 54:4-1.15, because they did not support anything; the antenna towers were ... Court adopted an interpretation of the word “structure” under N.J.S.A. 54:4-1.15 in its common usage physical sense, consistent with Judge Small� ... sign face. Billboards are therefore structures [within the meaning of N.J.S.A. 54:4-1.15] because their primary purpose is to support property, namely the ... plain language doctrine, and consistent with the case law interpreting N.J.S.A. 54:4-1.15, the court finds that the subject site improvements do ...

docket:	07782-97
court:
decided:	1999-03-19
status:
citation:	18 N.J. Tax 149
Document Size:	98854

4 The R.C. Maxwell Company v. Galloway Township -- rank: 878

... at 533. It then concluded that "within the meaning of N.J.S.A. 54:4-1.15, [three radio towers] are machinery, apparatus, or equipment" while their ... the apparatus transmitting the radio waves. Id. at 535. ����Both N.J.S.A. 54:4-1.15 and N.J.A.C. 18:12-10.1 define ... of supporting, sheltering, containing, enclosing or housing persons or property." N.J.S.A. 54:4-1.15. ����The leases themselves refer to "[a]ll signs and sign ...

docket:	a-69-95
court:	njsupreme
decided:	1996-07-30
status:
citation:	145 N.J. 547
Document Size:	48634

5 Emmis Broadcasting Corp. of NY v. East Rutherford Bor. -- rank: 862

... used or held for use in business . (Emphasis added). Further, N.J.S.A. 54:4-1.15, enacted as part of The Business Retention Act, defines other ... the antenna. Therefore, I find that within the meaning of N.J.S.A. 54:4-1.15, the towers are machinery, apparatus, or equipment. The dictionary definition ... equipment, they constitute neither a "structure" within the meaning of N.J.S.A. 54:4-1.15, nor "machinery, apparatus or equipment the primary purpose of which ...

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

6 B.F. Goodrich Co. v. Oldmans Twp. -- rank: 862

... introduced into the latex manufacturing reactors, tanks and processing equipment. N.J.S.A. 54:4-1.15 and N.J.A.C. 18:12-10.l define ...

docket:	03507-95
court:
decided:	1997-12-01
status:
citation:	17 N.J. Tax 114
Document Size:	87091

7 NEW JERSEY-AMERICAN WATER CO., INC., v. BOROUGH OF JAMESBURG -- rank: 853

... integral or essential to a "production process" as defined in N.J.S.A. 54:4-1.15 ("the process commencing with the introduction of raw materials or ... support, shelter, contain, enclose or house persons or property . . . .” N.J.S.A. 54:4-1.15 defines “m achinery, apparatus or equipment” as: “any ... used or held for use in business.” (Emphasis added). N.J.S.A. 54:4-1.15 defines “used or held for use in business” as ...

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

8 General Motors Corporation v. City of Linden -- rank: 809

... tangible personal property used or held for use in business." N.J.S.A. 54:4-1.15. ����In R.C. Maxwell , we said that "the broader exclusion ...

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

9 Freehold Township v. Javin Partnership -- rank: 762

... by the Business Retention Act. L. 1992, c. 24. Both N.J.S.A. 54:4-1.15 and N.J.A.C. 18:12-10.1 define ... device, [and] mechanism," it is clear that, as used in N.J.S.A. 54:4-1.15, the word "instrument" means tangible personal property in the nature ... that they are "structures" and thus taxable as real property. N.J.S.A. 54:4-1.15 defines a "structure" as "any assemblage of building or construction ... do not constitute machinery, apparatus, or equipment as defined in N.J.S.A. 54:4-1.15 and N.J.A.C. 18:12-10.1, or ...

docket:	08928-94
court:
decided:	1995-06-21
status:
citation:	15 N.J. Tax 88
Document Size:	68321