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

6 N.J. Tax 345 (1984)

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

Superior Court of New Jersey, Appellate Division.

Decided March 19, 1984.

Attorney(s) appearing for the Case

Gary M. Schwartz argued the cause for appellant (Schwartz & Schiappa, attorneys).

William L. Warren argued the cause for respondent Sta-Seal, Inc. (Warren, Goldberg, Berman & Lubitz, attorneys; William L. Warren and Peter A. Buchsbaum, on the brief).

Harley A. Williams, Deputy Attorney General, argued the cause for respondent, Director, Division of Taxation (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Deborah T. Poritz, Deputy Attorney General, of counsel; Harley A. Williams, on the brief).

Before Judges BOTTER and PRESSLER.

PER CURIAM.

Appellant, the Borough of South River, contends that the taxpayer's asphalt plant should be taxed as real property and not as business personal property as found by Judge Conley in the Tax Court. The essential facts are not in dispute and are set forth in Judge Conley's detailed opinion. 5 N.J.Tax 272 (Tax Ct. 1983).

We concur with Judge Conley's conclusion that the rule established in Bayonne v. Port Jersey...

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