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PUBLIC SERVICE ELEC. & GAS CO. v. TP. OF WOODBRIDGE

139 N.J. Super. 1 (1976)

351 A.2d 799

PUBLIC SERVICE ELECTRIC & GAS COMPANY, PETITIONER-APPELLANT, v. TOWNSHIP OF WOODBRIDGE, IN THE COUNTY OF MIDDLESEX, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided February 2, 1976.

Attorney(s) appearing for the Case

Mr. Howard T. Rosen argued the cause for appellant (Messrs. Rosen and Weiss, attorneys; Mr. Walter G. Reinhard and Mr. William J. Balcerski on the brief).

Mr. Arthur W. Burgess argued the cause for respondent.

Before Judges MATTHEWS, LORA and MORGAN.

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

This appeal raises fundamental questions concerning the propriety of local taxation of structures closely associated with equipment used in the production of electric power at the Sewaren Electric Generating Station of Public Service Electric and Gas Company (Public Service). Consideration must also be given to the formula by which public utility property, found to be locally taxable, is to be valued for such...

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