Legal Opinion
Chevron U.S.A., Inc. v. City of Perth Amboy
New Jersey Tax Court
Decided May 10, 1990PublishedCited by 2 opinions
1Opinion of the Court
ANDEEW, J.T.C.
By the present motion, plaintiff, Chevron U.S.A., Inc. seeks the entry of judgment for tax years 1986 and 1987 pursuant to N.J.S.A. 54:51A-8 (the Freeze Act). Plaintiff bases its Freeze Act application on a 1985 judgment which set the local property tax assessment of plaintiffs property at $48,153,700 in the aggregate. The property consists of 20 separately assessed parcels in Perth Amboy which in combination form the 340-acre site known as the Chevron-Perth Amboy refinery.
For tax year 1985, this court concluded that the highest and best use1 for the subject was an asphalt plant…
2Cases cited13 opinions
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
- City of Newark v. FischerSupreme Court of New Jersey · 1951
- South Plainfield Borough v. Kentile Floors, Inc.Supreme Court of New Jersey · 1983
- Clearview Gardens Associates v. Parsippany-Troy Hills Tp.New Jersey Superior Court Appellate Division · 1984
- Cumberland Arms Associates v. Burlington TownshipNew Jersey Tax Court · 1988
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3Cited by2 opinions
- AVR Realty Co. v. Cranford Tp.New Jersey Superior Court Appellate Division · 1996
- Entenmann's Inc. v. Totowa BoroughNew Jersey Tax Court · 2001