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CONSOLIDATED RAIL CORP. v. STATE, DIR. DIV. OF TAX.

18 N.J. Tax 291 (1999)

CONSOLIDATED RAIL CORPORATION, A PENNSYLVANIA CORPORATION, PLAINTIFF, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, DEFENDANT. CONSOLIDATED RAIL CORPORATION, A PENNSYLVANIA CORPORATION, PLAINTIFF, v. TOWN OF KEARNY, DEFENDANT.

Tax Court of New Jersey

October 25, 1999.

Attorney(s) appearing for the Case

John K. Fiorilla, for plaintiff (Watson, Stevens, Fiorilla & Rutter, attorneys).

Julian F. Gorelli, for defendant State of New Jersey (John J. Farmer, Jr., Attorney General, attorney).

Daniel Pollak, for defendant Town of Kearny (Waters, McPherson, McNeill, attorneys).

KUSKIN, J.T.C.

For tax year 1997, the Town of Kearny placed a local property tax assessment of $900,100 on a building owned by plaintiff, Consolidated Rail Corporation ("Conrail"). Conrail contends that the building should have been assessed under the provisions of the Railroad Tax Law of 1948, N.J.S.A. 54:29A-1 to -77 (the "Railroad Tax Law"), and was not subject to assessment by Kearny. Conrail does not contest the amount of the assessment imposed by Kearny...

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