Legal Opinion
American Hydro Power Partners v. City of Clifton
New Jersey Tax Court
Decided February 14, 1990PublishedCited by 17 opinions
1Opinion of the Court
CRABTREE, J.T.C.
This local property tax case involves an omitted assessment for 1986 and the regular assessment for 1987. The principal issue is the taxable status of certain machinery and equipment utilized in hydroelectric power generation. The other issues are the timeliness of the omitted assessment and the true value of the property involved, assuming the court finds the machinery and equipment to be real property in accordance with the standards set forth in N.J.S.A. 54:4-1, as amended by L.1986, c. 117.
*15The property is identified as Block 3.14, Lot 9 on the Clifton tax map. The…
2Cases cited25 opinions
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Glen Wall Associates v. Township of WallSupreme Court of New Jersey · 1985
20 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1997
- Badische Corp. v. Town of KearnyNew Jersey Tax Court · 1990
- R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
- American Hydro Power Partners, L.P. v. City of CliftonNew Jersey Superior Court Appellate Division · 1991
- ROYAL BRADLEY v. Bradley Beach Bor.New Jersey Superior Court Appellate Division · 1991
12 more not listed; retrieve them via the Exa API.