New Jersey Tax Court August 30, 1993 (Taylor v. Township of Lower)

RIMM, J.T.C.

This is a local property tax matter implicating the taxation as real property of floating docks and piers claimed to be personal property under N.J.S.A 54:4-1, as amended by the “Business Retention Act,” L.1992, c. 24. The Business Retention Act, amended L.1986, c.