NJ Turnpike Loses Bid for Property Tax Exemption on Cell Tower Site

Law360 (subscription required) reports that the New Jersey Turnpike Authority “lost its bid for a tax exemption on a property with a cellular communication tower when a judge ruled that there wasn’t enough evidence showing that the lease of the tower is connected to essential government functions.” A communications industry observer advises toll agencies to take note of the court’s decision in New Jersey Turnpike Authority v. Elizabeth City (Tax Court of NJ, February 10, 2017).