Legal Opinion
Great Adventure, Inc. v. Township of Jackson
New Jersey Superior Court Appellate Division
Decided February 8, 1988PublishedCited by 11 opinions
1Per curiam
The primary issue on this appeal from a declaratory judgment entered by the Tax Court is whether owner-occupied commercial property constitutes income-producing property within the intendment of N.J.S.A. 54:4-34 (so-called chapter 911). The Tax Court concluded that it does not, and we concur.
The subject premises, located in Jackson Township are owned by plaintiff Great Adventure, Inc., a Delaware corporation, and used by it for operation of its amusement park. As we understand the record, patrons are charged an admission fee which generally entitles them to access to the various rides, games…
2Cases cited8 opinions
- Glen Wall Associates v. Township of WallSupreme Court of New Jersey · 1985
- Helmsley v. Borough of Fort LeeSupreme Court of New Jersey · 1978
- Lawrence Associates v. Lawrence TownshipNew Jersey Tax Court · 1983
- Delran Holding Corp. v. Delran TownshipNew Jersey Tax Court · 1985
- SKG Realty Corp. v. Township of WallNew Jersey Superior Court Appellate Division · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- ML Plainsboro Ltd. Partnership v. Township of PlainsboroNew Jersey Superior Court Appellate Division · 1997
- Lucent Technologies, Inc. v. Township of Berkeley HeightsSupreme Court of New Jersey · 2010
- H.J. Bailey Co. v. Neptune TownshipNew Jersey Superior Court Appellate Division · 2008
- Southland Corp. v. Dover TownshipNew Jersey Tax Court · 2004
- Milltown Industrial Sites v. Milltown BoroughNew Jersey Tax Court · 1992
6 more not listed; retrieve them via the Exa API.