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PUBLIC SERVICE ELEC. & GAS CO. v. TP. OF WOODBRIDGE

73 N.J. 474 (1977)

375 A.2d 1165

PUBLIC SERVICE ELECTRIC & GAS COMPANY, PETITIONER-RESPONDENT, v. TOWNSHIP OF WOODBRIDGE IN THE COUNTY OF MIDDLESEX, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, RESPONDENT-APPELLANT.

The Supreme Court of New Jersey.

Decided June 28, 1977.

Attorney(s) appearing for the Case

Mr. Arthur W. Burgess argued the cause for respondent-appellant.

Mr. Howard T. Rosen argued the cause for petitioner-respondent (Messrs. Rosen and Weiss, attorneys; Mr. Walter G. Reinhard and Mr. William J. Balcerski on the brief).

Mr. Peter D. Pizzuto, Deputy Attorney General, argued the cause for amicus curiae New Jersey Division of Taxation (Mr. William F. Hyland, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

The opinion of the court was delivered by CONFORD, P.J.A.D., Temporarily Assigned.

We granted certification in this matter, 70 N.J. 525 (1976), to resolve the uncertainty created by inconsistent decisions of different parts of the Appellate Division concerning the local taxability of structures housing energy generating apparatus of electric light and power companies under N.J.S.A. 54:30A-49 et seq. That act provides for...

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