Legal Opinion
Bayshore Woods, Inc. v. Township of Lower
New Jersey Tax Court
Decided November 5, 1986PublishedCited by 1 opinion
1Opinion of the Court
RIMM, J.T.C.
These matters1 involve the application of the Manufactured Home Taxation Act, N.J.S.A. 54:4-1.2 et seq., L. 1983, c. 400, § 1 et seq., effective December 22, 1983, (the act) to certain improvements constructed at mobile home sites. The precise issue may be stated as follows: are improvements such as patios, garages, sheds, storage rooms, porches, New Jersey rooms2 and carports, constructed in connection with a manufactured home and placed on the same site as the manufactured home, part of the manufactured home and exempt from local property taxation under the act or are they…
2Cases cited19 opinions
- Alexander v. New Jersey Power & Light Co.Supreme Court of New Jersey · 1956
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
- MacMillan v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
- MacMillan v. Director, Division of TaxationSupreme Court of New Jersey · 1982
- Board of National Missions of Presbyterian Church in the United States v. NeeldSupreme Court of New Jersey · 1952
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3Cited by1 opinion
- IRONBOUND EDUC. & CULT. CTR., INC. v. City of NewarkNew Jersey Superior Court Appellate Division · 1987