This is the court's decision with regard to the motion of Plaintiff Mobil Oil Corporation (herein "Mobil") seeking a declaratory judgment challenging the constitutionality of a portion of the Business Retention Act (herein the "Act"), L. 1992, c. 24, codified in the first paragraph of N.J.S.A. 54:4-1. This case specifically concerns the assessment of Mobil's petroleum refineries made by...
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