Case Name: THE ANACONDA CO., ETC. v. THE CITY OF PERTH AMBOY, ETC.
Court: Supreme Court of New Jersey
Jurisdiction: New Jersey
Decision Date: 1979-03-27
Citations: 81 N.J. 55
Docket Number: 
Parties: THE ANACONDA CO., ETC. v. THE CITY OF PERTH AMBOY, ETC.
Judges: 
Reporter: New Jersey Reports
Volume: 81
Pages: 55–55

Head Matter:
THE ANACONDA CO., ETC. v. THE CITY OF PERTH AMBOY, ETC.
March 27, 1979.

Opinion:
ORDERED that the petition for certification is granted limited to the issue as to whether processing tanks and related machinery and equipment are or are not business personal property, taxable under N.J.S.A. 54:11A-1, et seq.
As to this issue, the judgment of the Appellate Division is vacated and the case is remanded to the Division of Tax Appeals for further consideration in light of City of Bayonne v. Port Jersey Corporation, 79 N.J. 367 (1979). (See 157 N.J.Super. 42)