Wm. J. Kennedy & Son, Inc. v. Town of Albany

This appeal requires the determination of whether the town of Albany was the proper tax district for the assessment of property taxes on a movable bituminous plant which was physically present in the town during most of the tax year of 1970. We conclude that the trial judge correctly held that the personal property had no fixed location in the town and was not customarily kept there, and that the assessment could only be made by the district where the owner of the property resided.

The bituminous plant is used to manufacture a product used in road construction. Accordingly, its use is…