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SO. JERSEY TRANS. v. PLEASANTVILLE

312 N.J. Super. 438 (1998)

SOUTH JERSEY TRANSPORTATION AUTHORITY, PLAINTIFF-APPELLANT, v. CITY OF PLEASANTVILLE, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 12, 1998.

Attorney(s) appearing for the Case

Gilmore and Monahan, attorneys for appellant (Charles W. Hutchinson, on the brief).

Alfred R. Scerni, Jr., attorney for respondent.

Before Judges SHEBELL, A.A. RODRIGUEZ and COBURN.

The opinion of the court was delivered by COBURN, J.A.D.

Plaintiff, South Jersey Transportation Authority ("South Jersey"), owner and operator of the Atlantic City Expressway, erected a billboard along the highway for the display of commercial advertisements. Defendant, City of Pleasantville (the "City"), placed a $62,400 real estate tax assessment on the billboard for the year 1995. Plaintiff sought relief from the Atlantic County Board of Taxation on the ground...

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