MOBIL OIL CORP. v. TP. OF GREENWICH


22 N.J. Tax 1 (2004)

MOBIL OIL CORPORATION, PLAINTIFF, v. TOWNSHIP OF GREENWICH, DEFENDANT.

Tax Court of New Jersey.

December 23, 2004.


Attorney(s) appearing for the Case

Seth I. Davenport, for plaintiff.

Saul A. Wolfe, Robert F. Giancaterino, and Heather A. Turnbull, for defendant (Skoloff & Wolfe, P.C., attorneys).

Harry Haushalter, for defendant.

Gail L. Menyuk, appeared on behalf of the Attorney General of New Jersey pursuant to R. 2:5-1(h) (Peter C. Harvey, Attorney General of New Jersey, attorney).


BIANCO, J.T.C.

This is the court's decision with regard to the motion of Plaintiff Mobil Oil Corporation (herein "Mobil") seeking a declaratory judgment challenging the constitutionality of a portion of the Business Retention Act (herein the "Act"), L. 1992, c. 24, codified in the first paragraph of N.J.S.A. 54:4-1. This case specifically concerns the assessment of Mobil's petroleum refineries made by...

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