AM. HYDRO POWER PARTNERS v. CITY OF CLIFTON


11 N.J. Tax 12 (1990)

AMERICAN HYDRO POWER PARTNERS, PLAINTIFF, v. CITY OF CLIFTON, DEFENDANT.

Tax Court of New Jersey.

February 14, 1990.


Attorney(s) appearing for the Case

Kevin J. Coakley, for plaintiff (Connell, Foley & Geiser, attorneys).

Nathan P. Wolf, for defendant (Skoloff & Wolf, attorneys).


CRABTREE, J.T.C.

This local property tax case involves an omitted assessment for 1986 and the regular assessment for 1987. The principal issue is the taxable status of certain machinery and equipment utilized in hydroelectric power generation. The other issues are the timeliness of the omitted assessment and the true value of the property involved, assuming the court finds the machinery and equipment to be real property in accordance with the standards set forth in...

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