Legal Opinion
City of Bayonne v. Port Jersey Corporation
Supreme Court of New Jersey
Decided March 20, 1979PublishedCited by 39 opinions
1Opinion of the Court
The opinion of the court was delivered by
Mountain, J.
The single issue in this case is whether very large construction cranes, mounted and movable on railroad-type tracks, are to be taxed as realty or as personalty.
The City of Bayonne imposed a tax upon three such cranes owned by Port Jersey Corporation and used by Global Terminal and Container Services, Inc. The tax was assessed under N. J. 8. A. 54:-4-l upon the theory that the cranes were real property and taxable as such by the local taxing district. The Hudson County Board of Taxation disagreed, holding that the cranes were personal…
2Cited by39 opinions
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1997
- Lawrence Associates v. Lawrence TownshipNew Jersey Tax Court · 1983
- McCalla v. Harnischfeger Corp.New Jersey Superior Court Appellate Division · 1987
- Bostian v. Franklin State BankNew Jersey Superior Court Appellate Division · 1979
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
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