Legal Opinion
Chevron U.S.A. Inc. v. City of Perth Amboy
New Jersey Tax Court
Decided March 24, 1988PublishedCited by 10 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this local property tax case plaintiff, Chevron U.S.A., Inc., objected to an offer of proof by defendant, City of Perth Amboy, on the value of certain of plaintiffs real property and in the alternative plaintiff also objected to this court giving any consideration to such valuation proof. In the presentation of its case for tax years 1984 and 1985, plaintiff had been under the impression that its pollution control equipment, although constituting real property, was exempt from local property taxation pursuant to N.J.S.A. 54:4-3.56 and therefore, in establishing the fair…
2Cases cited8 opinions
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- City of Newark v. West Milford Tp., Passaic CountySupreme Court of New Jersey · 1952
- In re Appeal of New York State Realty & Terminal Co.Supreme Court of New Jersey · 1956
- Cherry Hill Indus. Properties v. Voorhees Tp.New Jersey Superior Court Appellate Division · 1982
- Boardwalk Properties v. City of Atlantic CityNew Jersey Tax Court · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Badische Corp. v. Town of KearnyNew Jersey Tax Court · 1990
- American Hydro Power Partners v. City of CliftonNew Jersey Tax Court · 1990
- Texas Eastern Transmission Corp. v. East Amwell TownshipNew Jersey Tax Court · 1992
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1988
- Riegel Products Corp. v. Milford BoroughNew Jersey Tax Court · 1994
5 more not listed; retrieve them via the Exa API.