CHEVRON U.S.A., INC. v. CITY OF PERTH AMBOY


10 N.J. Tax 114 (1988)

CHEVRON U.S.A., INC., PLAINTIFF, v. CITY OF PERTH AMBOY, DEFENDANT.

Tax Court of New Jersey.

September 21, 1988.


Attorney(s) appearing for the Case

Robert J. Cirafesi for plaintiff (Wilentz, Goldman & Spitzer, attorneys).

Leo Rosenblum for defendant (Rosenblum & Rosenblum, attorneys).


ANDREW, J.T.C.

Initially, this litigation began with the issue of whether a certain number of improvements were to be characterized and assessed as realty or personalty. In Chevron U.S.A., Inc. v. Perth Amboy, 9 N.J.Tax 205 (Tax Ct. 1987) (Chevron I), this court held that the improvements, identified as process units, machinery, related support facilities, instrumentation, piping, and storage tanks, located on the...

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