Legal Opinion
Stem Bros. v. Alexandria Township
New Jersey Tax Court
Decided August 16, 1984PublishedCited by 11 opinions
1Opinion of the Court
CONLEY, J.T.C.
This is a local property tax case in which the taxpayer, a home heating oil distributor, challenges its assessment on the grounds that its fuel oil storage tanks are business personal *539property and should not have been assessed locally as improvements to real estate.
The 1981 assessment at issue (on Block 17-1, Lot 8 in Alexandria Township, Hunterdon County) was as follows: Land —$40,700, Improvements — $159,100, Total — $199,800. The assessment was modified by the Hunterdon County Board of Taxation to be as follows: Land — $40,700, Improvements— $138,100, Total — $178,800. The…
2Cases cited4 opinions
- City of Bayonne v. Port Jersey CorporationSupreme Court of New Jersey · 1979
- Lawrence Associates v. Lawrence TownshipNew Jersey Tax Court · 1983
- Sta-Seal, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1983
- Sta-Seal, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1984
3Cited by11 opinions
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1997
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
- Texas Eastern Transmission Corp. v. Department of TreasuryNew Jersey Tax Court · 1990
- 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
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