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CITY OF BAYONNE v. PORT JERSEY CORPORATION

79 N.J. 367 (1979)

399 A.2d 649

CITY OF BAYONNE, A MUNICIPAL CORPORATION, PETITIONER-RESPONDENT, v. PORT JERSEY CORPORATION AND GLOBAL TERMINAL AND CONTAINER SERVICES, INC., RESPONDENTS-APPELLANTS.

The Supreme Court of New Jersey.

Decided March 20, 1979.

Attorney(s) appearing for the Case

Mr. Kenneth F. Kunzman argued the cause for appellants (Messrs. McElroy, Connell, Foley & Geiser, attorneys; Mr. Kunzman of counsel and on the brief).

Mr. Leo Rosenblum argued the cause for respondent (Messrs. Rosenblum and Rosenblum, attorneys; Mr. Leo Rosenblum of counsel and on the brief).

Mr. Peter D. Pizzuto, Deputy Attorney General, argued the cause for Division of Taxation, amicus curiae (Mr. John J. Degnan, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel; and Mr. Pizzuto on the brief).

The opinion of the court was delivered by MOUNTAIN, J.

The single issue in this case is whether very large construction cranes, mounted and movable on railroad-type tracks, are to be taxed as realty or as personalty.

The City of Bayonne imposed a tax upon three such cranes owned by Port Jersey Corporation and used by Global Terminal and Container Services, Inc. The tax was assessed under N.J.S.A. 54:4-1 upon the theory that the cranes were real property...

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