Verizon New Jersey, Inc. v. Boroug... - Published

Tax Court: Verizon New Jersey, Inc. v. Hopewell Borough Docket Number 12215-2009; opinion by Brennan, J.T.C., decided January 28,2019. For plaintiff – Susan A. Feeney and Farhan Ali (McCarter & English, LLP, attorneys); for defendant – Joseph C. Tauriello,attorney.

Following the court’s decision in Verizon New Jersey, Inc. v.Hopewell Borough, 26 N.J. Tax 400 (Tax 2012), the parties proceeded to trial to resolve the definition of the statutory term “local telephone exchange” and for a determination as to whether plaintiff provided 51% of the dial tone and access for the Hopewell Telephone Exchange, as of January 1, 2008. The Tax Court defined “local telephone exchange” as being a geographic area as depicted on the exchange maps filed with Verizon’s tariff. The court also found that having adopted this definition of a “local telephone exchange,” Verizon continued to furnish in excess of 51% of the dial tone and access in the Hopewell Telephone Exchange as of January 1, 2008. The Tax Court affirmed the imposition of the business personal property tax pursuant to N.J.S.A. 54:4-1 for tax year 2009.