Legal Opinion
R.C. Maxwell Co. v. Galloway Township
New Jersey Tax Court
Decided December 9, 1993PublishedCited by 6 opinions
1Opinion of the Court
LARIO, J.T.C.
Plaintiffs have appealed from a judgment of the Atlantic County Board of Taxation affirming the municipality’s levying of an omitted assessment, as real property, on billboards located on premises identified as Block 1204.01, Lot 7.02 on the tax map of Galloway Township.
Plaintiffs have now filed a motion for summary judgment seeking a declaration that the billboards are not taxable as real property. The municipality has filed a reply in opposition to plaintiffs’ motion and a cross-motion for summary judgment seeking a ruling that billboards are taxable locally as real property…
2Cases cited7 opinions
- 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
- NYT CABLE TV v. Borough of AudubonNew Jersey Superior Court Appellate Division · 1989
- NYT Cable TV v. Audubon BoroughNew Jersey Tax Court · 1987
- Taylor v. Township of LowerNew Jersey Tax Court · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
- Emmis Broadcasting Corp. of N.Y. v. East Rutherford BoroughNew Jersey Tax Court · 1995
- Emmis Broadcasting Corp. v. Borough of East RutherfordNew Jersey Superior Court Appellate Division · 1996
- Freehold Township v. Javin PartnershipNew Jersey Tax Court · 1995
- R.C. Maxwell Co. v. Galloway TownshipNew Jersey Superior Court Appellate Division · 1995
1 more not listed; retrieve them via the Exa API.