Legal Opinion
R.C. Maxwell Co. v. Galloway Township
New Jersey Superior Court Appellate Division
Decided April 25, 1995PublishedCited by 3 opinions
1Per curiam
Plaintiffs appeal from the final judgment of the Tax Court dismissing their complaint challenging Galloway Township’s levying of an omitted assessment for tax year 1992 on billboards located on land owned by plaintiff Scola, Inc., and leased to plaintiff R.C. Maxwell Company. This judgment is based on a written decision by Judge Lario reported at 13 N.J.Tax 519 (Tax 1993) which concludes that the billboards are taxable as real property.
We affirm substantially for the reasons set forth in Judge Lario’s opinion. However, some limited supplemental discussion is appropriate with respect to his…
2Cases cited3 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
- R.C. Maxwell Co. v. Galloway TownshipNew Jersey Tax Court · 1993
3Cited by3 opinions
- R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
- Emmis Broadcasting Corp. v. Borough of East RutherfordNew Jersey Superior Court Appellate Division · 1996
- Van Wingerden v. Lafayette TownshipNew Jersey Tax Court · 1996