Legal Opinion
Chevron U.S.A., Inc. v. City of Perth Amboy
New Jersey Tax Court
Decided September 21, 1988PublishedCited by 9 opinions
1Opinion of the Court
ANDREW, J.T.C.
Initially, this litigation began with the issue of whether a certain number of improvements were to be characterized and assessed as realty or personalty. In Chevron U.S.A., Inc. v. Perth Amboy, 9 N.J.Tax 205 (Tax Ct.1987) (Chevron I), this court held that the improvements, identified as process units, machinery, related support facilities, instrumentation, piping, and storage tanks, located on the site known as the Chevron-Perth Amboy refinery were “ordinarily intended to be affixed permanently to real property” pursuant to N.J.S.A. 54:4-1a.(3), and thus, constituted real…
2Cases cited8 opinions
- Glen Wall Associates v. Township of WallSupreme Court of New Jersey · 1985
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipSupreme Court of New Jersey · 1988
- Hackensack Water Company v. Borough of Old TappanSupreme Court of New Jersey · 1978
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
- Trustees of Stevens Institute of Technology v. State Board of Taxes & AssessmentSupreme Court of New Jersey · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Badische Corp. v. Town of KearnyNew Jersey Tax Court · 1990
- Coastal Eagle Point Oil Co. v. West Deptford TownshipNew Jersey Tax Court · 1993
- State v. HOPE ROAD ASSOCIATESNew Jersey Superior Court Appellate Division · 1993
- General Motors Corp. v. Linden CityNew Jersey Tax Court · 2005
- DSC of Newark Enterprises v. Borough of South PlainfieldNew Jersey Tax Court · 1997
4 more not listed; retrieve them via the Exa API.