Legal Opinion
Chevron U.S.A., Inc. v. City of Perth Amboy
New Jersey Tax Court
Decided June 26, 1987PublishedCited by 22 opinions
1Opinion of the Court
The opinion of the court was delivered by
ANDREW, J.T.C.
These local property tax appeals for 1984 and 1985 involve 20 separately assessed lots in Perth Amboy, New Jersey which in combination form a 350-acre site known as the Chevron Perth Amboy refinery. The aggregate assessment for each tax year is $79,090,400 of which $11,364,700 is allocated to land and $67,725,700 to improvements. Acquiring the land in the mid-1940’s and early 1950's, Chevron built most of the existing plant facilities during that time period. The improvements consisted of a crude oil refinery including the process units,…
2Cases cited64 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
59 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Ford Motor Co. v. Edison TownshipNew Jersey Tax Court · 1988
- Badische Corp. v. Town of KearnyNew Jersey Tax Court · 1990
- American Hydro Power Partners v. City of CliftonNew Jersey Tax Court · 1990
- NYT CABLE TV v. Borough of AudubonNew Jersey Superior Court Appellate Division · 1989
- Glenpointe Associates v. Township of TeaneckNew Jersey Tax Court · 1989
17 more not listed; retrieve them via the Exa API.