Legal Opinion
NYT Cable TV v. Audubon Borough
New Jersey Tax Court
Decided October 16, 1987PublishedCited by 10 opinions
1Opinion of the Court
LARIO, J.T.C.
The sole question presented by these consolidated 1985 and 1986 local property tax appeals is whether plaintiffs 250 foot-high cable antenna tower is “personal property used in business” pursuant to N.J.S.A. 54:11A-1 et seq., thereby eliminating its assessibility by the taxing district as real property under N.J.S.A. 54:4-1 et seq. The taxing district concluded the tower was real property and included its value within its improvement assessment. On appeal the Camden County Board of Taxation affirmed the assessments for both years.
The property in question is located at 604…
2Cases cited11 opinions
- City of Bayonne v. Port Jersey CorporationSupreme Court of New Jersey · 1979
- Koester v. Hunterdon County Board of TaxationSupreme Court of New Jersey · 1979
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
- National Lead Co. v. Bor. of SayrevilleNew Jersey Superior Court Appellate Division · 1975
- Fahmie v. NymanNew Jersey Superior Court Appellate Division · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Badische Corp. v. Town of KearnyNew Jersey Tax Court · 1990
- American Hydro Power Partners v. City of CliftonNew Jersey Tax Court · 1990
- Texas Eastern Transmission Corp. v. Department of TreasuryNew Jersey Tax Court · 1990
- NYT CABLE TV v. Borough of AudubonNew Jersey Superior Court Appellate Division · 1989
- R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
5 more not listed; retrieve them via the Exa API.