Legal Opinion
Browning-Ferris Industries of Elizabeth, New Jersey, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided June 18, 1981PublishedCited by 2 opinions
1Opinion of the Court
EVERS, J. T. C.
This matter concerns an assessment made under the Business Personal Property Tax Act of 1966, N.J.S.A. 54:11A-1 et seq. (the act). At issue is the exemption accorded to certain property by virtue of N.J.S.A. 54:llA-2(b)(3):
*18“Personal property used in business” shall mean tangible goods and chattels used or held for use in any business, transaction, activity or occupation conducted for profit, but shall not include: ... (3) motor vehicles registered in this state pursuant to Title 39 of the Revised Statutes ....
The pertinent facts follow.
Plaintiffs Browning-Ferris Industries of…
2Cases cited5 opinions
- Mal Bros. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1973
- Allied Textile Printers Corp. v. Dir., Div. of Tax.New Jersey Superior Court Appellate Division · 1976
- Salem & Pennsgrove Traction Co. v. State Board of Taxes & AssessmentSupreme Court of New Jersey · 1922
- State v. Johnson Lumber Co.New Jersey Superior Court Appellate Division · 1961
- State ex rel. Colfer v. KennedySupreme Court of New Jersey · 1928
3Cited by2 opinions
- Futurevision Cable Enterprises, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Hapag-Lloyd A.G. v. DirectorNew Jersey Tax Court · 1984