Sta-Seal, Inc. v. Director, Division of Taxation

PER CURIAM;

Appellant, the Borough of South River, contends that the taxpayer’s asphalt plant should be taxed as real property and not as business personal property as found by Judge Conley in the Tax Court. The essential facts are not in dispute and are set forth in Judge Conley’s detailed opinion. 5 N.J.Tax 272 (Tax Ct.1983).

We concur with Judge Conley’s conclusion that the rule established in Bayonne v. Port Jersey Corp., 79 N.J. 367, 399 A.2d 649 (1979), requires this property to be taxed as business personal property. Significantly, in this case, in 1978 and 1979, the taxpayer dismantled…