NATIONAL LEAD CO. v. BOR. OF SAYREVILLE


132 N.J. Super. 30 (1975)

331 A.2d 633

NATIONAL LEAD COMPANY, PETITIONER-RESPONDENT, v. BOROUGH OF SAYREVILLE, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided January 15, 1975.


Attorney(s) appearing for the Case

Mr. Leo Rosenblum argued the cause for appellant Borough of Sayreville (Rosenblum and Rosenblum, attorneys).

Mr. John W. Noonan argued the cause for respondent National Lead Company. (Messrs. Noonan and Flynn, attorneys).

Before Judges LEONARD, SEIDMAN and BISCHOFF.


The opinion of the court was delivered by SEIDMAN, J.A.D.

The issue involved in this appeal is whether and to what extent a municipality may assess and tax as real property under N.J.S.A. 54:4-1 et seq. machinery and equipment which are attached to land or buildings but used in manufacturing process. The Division of Tax Appeals made a preliminary determination in this case that they were not so taxable...

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