ANDREW, J.T.C.
This case involves the question of an exclusion from taxation pursuant to the Public Utilities Gross Receipts Tax Act, N.J.S.A. 54:30A-49 et seq., for water companies which do not use or occupy "public streets, highways, roads or other public places." The narrow issue which must be decided by this court is whether the streets in the Cedar Glen Lakes residential community are "public streets" within the meaning of the act.
Plaintiff...
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