Mobil Oil Corp. v. Township of Greenwich

BIANCO, J.T.C.

This is the court’s decision with regard to the motion of Plaintiff Mobil Oil Corporation (herein “Mobil”) seeking a declaratory-judgment challenging the constitutionality of a portion of the Business Retention Act (herein the “Act”), L. 1992, c. 24, codified in the first paragraph of N.J.S.A. 54:4-1. This case specifically concerns the assessment of Mobil’s petroleum refineries made by Defendant Township of Greenwich (herein “Greenwich”) and whether the treatment by Greenwich’s assessor of certain machinery and equipment located on Mobil’s property was constitutional.

It is…