R.C. MAXWELL CO. v. GALLOWAY TP.


15 N.J. Tax 187 (1995)

THE R.C. MAXWELL COMPANY, A NEW JERSEY CORPORATION, TENANT, SCOLA, INC., OWNER, PLAINTIFFS-APPELLANTS, v. GALLOWAY TOWNSHIP, DEFENDANT-RESPONDENT, AND DIRECTOR, DIVISION OF TAXATION, INTERVENOR-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 25, 1995.


Attorney(s) appearing for the Case

Jeffrey M. Hall argued the cause for appellant The R.C. Maxwell Company (Law Offices Jeffrey M. Hall, attorneys; Mr. Hall, on the brief).

Ronald I. Bloom argued the cause for respondent Galloway Township (Vasser, Spitalnick & Bloom, attorneys; Mr. Bloom, on the brief).

Julian F. Gorelli, Deputy Attorney General, argued the cause for respondent Director, Division of Taxation (Deborah T. Poritz, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mr. Gorelli, on the brief).

Theodore L. Abeles argued the cause for amicus curiae Outdoor Advertising Association of New Jersey, Inc. (Tompkins, McGuire & Wachenfeld, attorneys; Mr. Abeles, of counsel and on the brief).

Before Judges SHEBELL, SKILLMAN and WALLACE.


PER CURIAM.

Plaintiffs appeal from the final judgment of the Tax Court dismissing their complaint challenging Galloway Township's levying of an omitted assessment for tax year 1992 on billboards located on land owned by plaintiff Scola, Inc., and leased to plaintiff R.C. Maxwell Company. This judgment is based on a written decision by Judge Lario reported at 13 N.J.Tax 519 (Tax 1993) which concludes that the billboards are taxable...

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