Legal Opinion
Taylor v. Township of Lower
New Jersey Tax Court
Decided August 30, 1993PublishedCited by 8 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a local property tax matter implicating the taxation as real property of floating docks and piers claimed to be personal property under N.J.S.A 54:4-1, as amended by the “Business Retention Act,” L.1992, c. 24. The Business Retention Act, amended L.1986, c. 117, which was the legislative response to the question whether certain property should be taxed as real properly for local property tax purposes or treated as personal property and not taxed. The case will be decided under the present form of the statute which was approved June 29, 1992 to take effect immediately. In…
2Cases cited21 opinions
- United States Casualty Co. v. Hercules Powder Co.Supreme Court of New Jersey · 1950
- Minot Federal Savings & Loan Assn. v. United StatesCourt of Appeals for the Eighth Circuit · 1970
- County of Middlesex v. Clearwater Village, Inc.New Jersey Superior Court Appellate Division · 1978
- City of Atlantic City v. Atlantic County Board of TaxationNew Jersey Tax Court · 1980
- Rayl v. Shull Enterprises, Inc.Idaho Supreme Court · 1985
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3Cited by8 opinions
- American Home Assurance Co. v. AGM Marine Contractors, Inc.Court of Appeals for the First Circuit · 2006
- 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
3 more not listed; retrieve them via the Exa API.