Legal Opinion
R.C. Maxwell Co. v. Galloway Township
Supreme Court of New Jersey
Decided July 30, 1996PublishedCited by 13 opinions
1Opinion of the Court
The opinion of the Court was delivered by
HANDLER, J.
I
The R.C. Maxwell Company (“Maxwell”) is a New Jersey corporation that has conducted outdoor advertising since 1894. It currently owns about 900 outdoor advertising displays, most of which are in Atlantic and Mercer counties.
Four Maxwell-owned wooden billboards are on land owned by Scola, Inc., in Galloway Township, Atlantic County, New Jersey. Maxwell leases the property for the express purpose of erecting its billboards.
Maxwell’s billboards have traditionally been taxed by the State as business personal property pursuant to the Business…
2Cases cited32 opinions
- Manderson & Associates, Inc. v. GoreCourt of Appeals of Georgia · 1989
- City of Bayonne v. Port Jersey CorporationSupreme Court of New Jersey · 1979
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
- Creative Displays, Inc. v. South Carolina Highway DepartmentSupreme Court of South Carolina · 1978
- Badische Corp. v. Town of KearnyNew Jersey Tax Court · 1990
27 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1997
- Howell Township v. Monmouth County Board of TaxationNew Jersey Tax Court · 1999
- General Motors Corp. v. City of LindenNew Jersey Tax Court · 2002
- City of Jersey City v. Township of Parsippany-Troy HillsNew Jersey Tax Court · 1997
- NBCP Urban Renewal Partnership v. City of NewarkNew Jersey Tax Court · 1997
8 more not listed; retrieve them via the Exa API.