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JERSEY CENTRAL POWER & LIGHT CO. v. LACEY TP.

7 N.J. Tax 246 (1985)

JERSEY CENTRAL POWER & LIGHT COMPANY, PLAINTIFF, v. TOWNSHIP OF LACEY, DEFENDANT.

Tax Court of New Jersey.

February 5, 1985.

Attorney(s) appearing for the Case

Richard S. Cohen for plaintiff.

Thomas E. Monahan for defendant.

RIMM, J.T.C.

The novel issue before the court in this matter is the taxability for local property tax purposes of certain structures at an electric nuclear generating station owned and operated by a public utility. The subject property is the Oyster Creek Nuclear Generating Station (the station) situate on the west side of U.S. Route 9 on premises designated as Block 1001, Lot 4 on the official tax map of Lacey Township...

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