Transcontinental Gas Pipe Line Corporation v. Township of Bernards

Decision Date21 July 1971
Citation58 N.J. 585,279 A.2d 674
PartiesTRANSCONTINENTAL GAS PIPE LINE CORPORATION, Petitioner-Respondent, v. TOWNSHIP OF BERNARDS et al., Respondents, and Borough of Carteret et al., Respondents-Appellants. TEXAS EASTERN TRANSMISSION CORPORATION, Petitioner-Respondent, v. BOROUGH OF CARTERET et al., Respondents-Appellants.
CourtNew Jersey Supreme Court

On appeals from the Superior Court of New Jersey, Appellate Division.

Sam Weiss, Newark, for appellants; Isadore Rosenblum, Woodbridge, for appelland Woodbridge Tp.; John M. Kolibas, Carteret, for appellant Borough of Carteret; Roland A. Winter, Perth Amboy, for appellant Edison Tp. (Howard Gran, South Plainfield, attorney for appellant Piscataway Tp.).

Angelo A. Mastrangelo, Newark, for respondent Transcontinental Gas Pipe Line Corp. (Fox, Schackner, Neagle & Mastrangelo, Newark, attorneys).

Robert J. Del Tufo, Morristown, for respondent Texas Eastern Transmission Corp. (Thomas J. Bitar, Morristown, on the brief, Jeffers & Dillon, Morristown, attorneys).

PER CURIAM.

These cases involve the assessment of pipelines for local Ad valorem taxation. We granted the petitions of the municipalities to review the judgments of the Appellate Division. 57 N.J. 598, 274 A.2d 52 (1971); 58 N.J. 19, 274 A.2d 291 (1971).

We see no basis to disturb the judgments on the records in these matters. As to valuation, we endorse the recommendation of the Appellate Division and of the State Division of Tax Appeals that there should be legislation to provide a suitable statewide formula for the assessment of this unique property. As to the claim of discrimination, the issue was properly accepted and the average ratios were properly employed.

The judgments are affirmed.

For affirmance: Chief Justice WEINTRAUB and Justices JACOBS, FRANCIS, PROCTOR, HALL and SCHETTINO--6.

For reversal: None.

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4 cases
  • Transcontinental Gas Pipe Line Corp. v. Bernards Tp.
    • United States
    • New Jersey Supreme Court
    • August 15, 1988
    ...Gas Pipeline v. Township of Bernards, 115 N.J. Super. 593, 280 A.2d 689 (App.Div.1970) (Transcontinental I ), aff'd o.b. 58 N.J. 585, 279 A.2d 674 (1971), and Texas Eastern Trans. Corp. v. Borough of Carteret, 116 N.J. Super. 9, 280 A.2d 833 (App.Div.1970), aff'd o.b. 58 N.J. 585, 279 A.2d ......
  • Boston Edison Co. v. Board of Assessors of Watertown
    • United States
    • United States State Supreme Judicial Court of Massachusetts Supreme Court
    • August 27, 1982
    ...833 (1970), and Transcontinental Gas Pipe Line Corp. v. Bernards, 115 N.J.Super. 593, 280 A.2d 689 (1970), both aff'd, 58 N.J. 585, 279 A.2d 674 (1971) (per curiam). By a New Jersey statute, which did not apply to the property involved in those opinions, a municipality is directed to assess......
  • Montaup Elec. Co. v. Board of Assessors of Whitman
    • United States
    • United States State Supreme Judicial Court of Massachusetts Supreme Court
    • January 23, 1984
    ...purposes. See, e.g., Texas E. Transmission Corp. v. Carteret, 116 N.J.Super. 9, 16-17, 280 A.2d 833 (1970), aff'd, 58 N.J. 585, 279 A.2d 674 (1971) (per curiam) (original cost less depreciation approach proper in valuing property since income of utility company limited to percentage of that......
  • Public Service Elec. & Gas Co. v. Woodbridge Tp., Middlesex County
    • United States
    • New Jersey Superior Court — Appellate Division
    • February 2, 1976
    ...and Transcontinental Gas Pipe Line Corp. v. Bernards Tp., 115 N.J.Super. 593, 280 A.2d 689 (App.Div.1970), both affirmed o.b. 58 N.J. 585, 279 A.2d 674 (1971). In both cases certain transmission pipelines owned by federally regulated interstate pipeline companies were assessed by municipal ......

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