Legal Opinion
Sta-Seal, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided March 4, 1983PublishedCited by 12 opinions
1Opinion of the Court
CONLEY, J.T.C.
This consolidated proceeding presents the issue of whether certain business property should be subject to taxation as business personal property by the State Division of Taxation or as real property by a local taxing district. The primary property involved in this matter is an immense steel structure used for the production of asphalt and known as an asphalt plant. The tax years in question are 1974 through 1979.
In 1974 and 1975 plaintiff paid business personal property taxes to the State based on the original cost of the plant. Beginning in 1976 defendant borough began…
2Cases cited11 opinions
- McKenney v. ByrneSupreme Court of New Jersey · 1980
- City of Bayonne v. Port Jersey CorporationSupreme Court of New Jersey · 1979
- Koester v. Hunterdon County Board of TaxationSupreme Court of New Jersey · 1979
- Smyth Sales Corp. v. Norfolk Building & Loan Ass'nSupreme Court of New Jersey · 1936
- National Lead Co. v. Bor. of SayrevilleNew Jersey Superior Court Appellate Division · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Lawrence Associates v. Lawrence TownshipNew Jersey Tax Court · 1983
- 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
- R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
- Stem Bros. v. Alexandria TownshipNew Jersey Tax Court · 1984
7 more not listed; retrieve them via the Exa API.