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STA-SEAL, INC. v. TAXATION DIV. DIRECTOR

5 N.J. Tax 272 (1983)

STA-SEAL, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. STA-SEAL, INC., PLAINTIFF, v. SOUTH RIVER BOROUGH, DEFENDANT.

Tax Court of New Jersey.

March 4, 1983.

Attorney(s) appearing for the Case

Robert A. Gladstone for plaintiff (Warren, Goldberg & Berman, attorneys).

Harley A. Williams, Deputy Attorney General, for defendant Director, Division of Taxation (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

Gary M. Schwartz for defendant South River Borough (Schwartz & Schiappa, attorneys).

CONLEY, J.T.C.

This consolidated proceeding presents the issue of whether certain business property should be subject to taxation as business personal property by the State Division of Taxation or as real property by a local taxing district. The primary property involved in this matter is an immense steel structure used for the production of asphalt and known as an asphalt plant. The tax years in question are 1974 through 1979.

In 1974 and 1975 plaintiff paid...

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