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TEWKSBURY TP. v. JERSEY CENT. POWER & LIGHT CO.

159 N.J. Super. 44 (1978)

386 A.2d 1348

TOWNSHIP OF TEWKSBURY, RESPONDENT-APPELLANT, v. JERSEY CENTRAL POWER & LIGHT COMPANY AND PUBLIC SERVICE ELECTRIC & GAS COMPANY, PETITIONERS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided April 21, 1978.

Attorney(s) appearing for the Case

Mr. Sheldon A. Weiss argued the cause for appellant.

Mr. Howard T. Rosen argued the cause for respondent Public Service Electric & Gas Company (Messrs. Rosen, Gelman and Weiss, attorneys; Mr. Rosen and Mr. Sidney D. Weiss, of counsel; Mr. William J. Balcerski on the brief).

Mr. Robert O. Brokaw argued the cause for respondent Jersey Central Power & Light Company.

Before Judges HALPERN, LARNER and KING.

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

This consolidated appeal presents the narrow but novel and important issue of whether the right-of-way easements held by respondents in Tewksbury Township, over and upon which they have constructed their power lines, are "lands" subject to taxation under the Public Utility Tax Act, N.J.S.A. 54:30A-49 et seq. (sometimes called the Gross Receipts Tax Act).

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