ASSEMBLY, No. 1841
STATE OF NEW JERSEY
INTRODUCED MAY 2, 1996
By Assemblymen CONNORS and MORAN
An Act concerning certain scheduled property of electric light, heat and power systems of public utilities for purposes of apportioning public utility taxes to municipalities, amending P.L.1940, c.5.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 10 of P.L.1940, c.5 (C.54:30A-58) is amended to read as follows:
10. For the purpose of securing a fair and equitable apportionment of the excise taxes imposed by this act upon a uniform basis among the several municipalities the scheduled property of the taxpayer and the unit value to be applied to each class or type of scheduled property shall be as follows:
STREET RAILWAY AND TRACTION SYSTEMS |
|
Scheduled Property |
Unit Value |
Tee Rail.................................. |
$2,557.00 per mile of single track in place |
Girder Rail............................. |
$9,019.00 per mile of single track in place |
Overhead Construction ........... |
$3,452.00 per single track mile |
Rolling Stock ......................... |
$6,148.00 per mile of single track in service |
GAS SYSTEMS |
|
Scheduled Property |
Unit Value |
Gas Manufacturing Plants....... |
$185.00 per 1,000 cubic feet of daily manufacturing capacity |
Gas Holders............................ |
80.00 per 1,000 cubic feet of capacity |
Mains--Steel and Wrought Iron |
|
Size |
|
3" and under............................ |
$ .50 per foot |
4"........................................... |
.58 per foot |
5"........................................... |
.70 per foot |
6"........................................... |
.83 per foot |
8"........................................... |
1.13 per foot |
10"......................................... |
1.56 per foot |
12"......................................... |
1.98 per foot |
14"......................................... |
2.26 per foot |
16"......................................... |
2.67 per foot |
18"......................................... |
3.00 per foot |
20"......................................... |
3.32 per foot |
24"......................................... |
4.65 per foot |
30"......................................... |
6.25 per foot |
36"......................................... |
8.25 per foot |
Intermediate sizes ................... |
by mathematical interpolation |
Mains--Cast Iron |
|
Size |
|
3" and under............................ |
$ .57 per foot |
4"........................................... |
.67 per foot |
5"........................................... |
.79 per foot |
6"........................................... |
.92 per foot |
8"........................................... |
1.25 per foot |
10"......................................... |
1.62 per foot |
12"......................................... |
2.14 per foot |
14"......................................... |
2.61 per foot |
16"......................................... |
3.17 per foot |
18"......................................... |
3.90 per foot |
20"......................................... |
4.40 per foot |
24"......................................... |
5.55 per foot |
30"......................................... |
7.50 per foot |
36"......................................... |
9.85 per foot |
Intermediate sizes ................... |
by mathematical interpolation |
Service connections................. |
7.00 each |
Meters.................................... |
9.00 each |
ELECTRIC LIGHT, HEAT AND POWER SYSTEMS |
|
Scheduled Property |
Unit Value |
Electric Generating Stations.... |
$45.00 per Kilowatt of generating capacity, provided however, that nuclear generating stations retired but not yet decommissioned with all nuclear material removed, shall be included as generating capacity |
Substations............................. |
14.00 per Kilovolt- ampere of capacity |
Switching Stations.................. |
5.00 per Kilovolt- ampere of capacity |
Towers................................... |
2,530.00 per tower |
Poles--Fully Owned................ |
27.00 per pole |
Poles--Jointly Owned.............. |
13.50 per pole |
Conduit.................................. |
.43 per duct foot |
Conductors |
|
Size |
|
# 12 and under........................ |
$.011 per foot |
# 10........................................ |
.019 per foot |
# 8......................................... |
.023 per foot |
# 6......................................... |
.029 per foot |
# 4......................................... |
.039 per foot |
# 2 ......................................... |
.052 per foot |
# 1 ......................................... |
.061 per foot |
# 0 ......................................... |
.090 per foot |
# 00 ....................................... |
.108 per foot |
# 000 ..................................... |
.130 per foot |
# 0000 ................................... |
.155 per foot |
200,000 C.M. ........................ |
.220 per foot |
250,000 C.M. ........................ |
.258 per foot |
300,000 C.M. ........................ |
.289 per foot |
350,000 C.M. ........................ |
.324 per foot |
400,000 C.M. ........................ |
.356 per foot |
500,000 C.M. ........................ |
.426 per foot |
600,000 C.M. ........................ |
.485 per foot |
750,000 C.M. ........................ |
.577 per foot |
800,000 C.M. ........................ |
.619 per foot |
1,000,000 C.M. ..................... |
.729 per foot |
1,250,000 C.M. ..................... |
.833 per foot |
1,500,000 C.M. ..................... |
.952 per foot |
Intermediate sizes .................. |
by mathematical interpolation |
Line transformers ............... |
112.00 each |
Meters ................................ |
11.50 each |
Arc Lamps and Ornamental White Way ..................... |
40.00 each |
Lamps |
|
Street Lights ...................... |
11.00 each |
Special Waterproofed Underground Cable Construction, Concrete Encased |
|
Conductors Size #14 and under......................... |
$.017 per foot |
# 12 ....................................... |
.025 per foot |
# 10 ....................................... |
.038 per foot |
# 8 ......................................... |
.057 per foot |
# 6 ......................................... |
.076 per foot |
# 4 ......................................... |
.139 per foot |
# 2 ......................................... |
.159 per foot |
# 1 ......................................... |
.169 per foot |
# 0 ......................................... |
.216 per foot |
# 00 ....................................... |
.262 per foot |
# 000 ..................................... |
.329 per foot |
# 0000 .................................. |
.396 per foot |
250,000 C.M. ........................ |
$.762 per foot |
300,000 C.M. ........................ |
.813 per foot |
350,000 C.M. ......................... |
.864 per foot |
500,000 C.M. ......................... |
1.10 per foot |
1,000,000 C.M. ...................... |
2.43 per foot |
1,250,000 C.M. ...................... |
3.30 per foot |
1,500,000 C.M. ...................... |
3.33 per foot |
Intermediate Sizes .................. |
by mathematical interpolation |
Conduit--Fibre, Wood and Iron Size |
|
1/4"........................................ |
$.10 per foot |
1/2" ....................................... |
.13 per foot |
1" .......................................... |
.24 per foot |
1 1/4" ..................................... |
.33 per foot |
1 1/2" .................................... |
.39 per foot |
1 3/4" .................................... |
.46 per foot |
2" .......................................... |
.53 per foot |
2 1/2" .................................... |
.83 per foot |
3" .......................................... |
1.09 per foot |
4" .......................................... |
2.17 per foot |
Intermediate sizes ................. |
by mathematical interpolation |
Conduit--Transite Size |
|
2 1/2"...................................... |
$.41 per foot |
Special Line Transformers in Waterproof Housing.............. |
$340.00 each |
Heating System Mains Size |
|
4" .......................................... |
$2.79 per foot |
5" .......................................... |
3.83 per foot |
6" .......................................... |
4.94 per foot |
8".......................................... |
7.89 per foot |
10"......................................... |
11.28 per foot |
12"......................................... |
14.50 per foot |
14"......................................... |
16.75 per foot |
Intermediate sizes...................
|
by mathematical interpolation |
Heating System Services Size |
|
2"........................................... |
$5.20 each |
2 1/2"..................................... |
7.49 each |
3".......................................... |
8.74 each |
4"........................................... |
15.49 each |
6"........................................... |
18.34 each |
Intermediate sizes..................
|
by mathematical interpolation |
SEWER SYSTEMS |
|
Scheduled Property |
Unit Value |
Treatment Plants ............... . |
$10.00 per 1,000 gallon per day capacity |
Pumping Stations ............... |
3.50 per 1,000 gallon per day capacity |
Mains--Cast Iron Size |
|
3" and under .......................... |
$.57 per foot |
4"........................................... |
.67 per foot |
5" .......................................... |
.79 per foot |
6"........................................... |
.92 per foot |
8" .......................................... |
1.25 per foot |
10"......................................... |
1.62 per foot |
12"......................................... |
2.14 per foot |
14"......................................... |
2.61 per foot |
16"......................................... |
3.17 per foot |
18"......................................... |
3.90 per foot |
20"......................................... |
4.40 per foot |
24"......................................... |
5.55 per foot |
30"......................................... |
7.50 per foot |
36"......................................... |
9.85 per foot |
Intermediate sizes................... |
by mathematical interpolation |
Mains--Terra Cotta Size |
|
6" and under .......................... |
$.40 per foot |
8" .......................................... |
.60 per foot |
10"......................................... |
.90 per foot |
12"......................................... |
1.20 per foot |
15"......................................... |
1.60 per foot |
18"......................................... |
2.10 per foot |
20"......................................... |
2.60 per foot |
24"......................................... |
3.60 per foot |
30"......................................... |
5.50 per foot |
Intermediate sizes................... |
by mathematical interpolation |
Mains--Reinforced Concrete Size |
|
36"......................................... |
$4.00 per foot |
42".......................................... |
6.50 per foot |
54"......................................... |
10.00 per foot |
66"......................................... |
13.50 per foot |
Intermediate sizes................... |
by mathematical interpolation |
Mains--Rectangular Reinforced Concrete |
|
Size |
|
5' x 4.5' ................................. |
$16.00 per foot |
6' x 4.5' ................................. |
18.00 per foot |
6' x 5' .................................... |
19.50 per foot |
Sewer Manholes .................... |
60.00 each |
WATER CORPORATION SUPPLY SYSTEMS |
|
Scheduled Property |
Unit Value |
Water Filtration and Treatment Plants Gravity Type.......................... |
$20.00 per 1,000 gallons of daily rated capacity |
Pressure Type With Settling Basins............................. |
12.00 per 1,000 gallons of daily rated capacity |
Without Settling Basins.......... |
6.00 per 1,000 gallons of daily rated capacity |
Water Supply Dams, Dikes and Appurtenances |
|
Concrete............................... |
0.20 per unit of volume |
Earth.................................... |
0.05 per unit of volume (Unit of volume-- length x average height x average height) |
Water Distribution Storage Facilities Elevated Steel Tanks........ |
40.00 per 1,000 gallons of capacity |
Steel Standpipes............... |
12.00 per 1,000 gallons of capacity |
Ground or Underground Reservoirs |
|
Steel Tanks.......................... |
7.00 per 1,000 gallons of capacity |
Concrete--covered............... |
15.00 per 1,000 gallons of capacity |
Concrete--open....................
|
11.00 per 1,000 gallons of capacity |
Earth--open......................... |
2.00 per 1,000 gallons of capacity |
Water Pumping Stations......... |
30.00 per horsepower of prime mover |
Water Supply Wells................ |
2,900 per water supply well |
Water Meters.......................... |
10.00 per water meter |
Mains--Copper, Steel and Wrought Iron Size |
|
1" and under........................... |
$.20 per foot |
1 1/4" to 2" ............................ |
.30 per foot |
2 1/2" and 3" ......................... |
.50 per foot |
4" .......................................... |
.58 per foot |
5" ......................................... |
.70 per foot |
6" ......................................... |
.83 per foot |
8" ......................................... |
1.13 per foot |
10" ........................................ |
1.56 per foot |
12" ........................................ |
1.98 per foot |
14" ........................................ |
2.26 per foot |
16" ........................................ |
2.67 per foot |
18" ........................................ |
3.00 per foot |
20" ........................................ |
3.32 per foot |
24" ........................................ |
4.65 per foot |
30" ........................................ |
6.25 per foot |
36" ........................................ |
8.25 per foot |
52" ........................................ |
16.25 per foot |
Intermediate sizes .................. |
by mathematical interpolation |
Mains--Cast Iron and Asbestos Cement Size |
|
3" and under........................... |
$.57 per foot |
4" .......................................... |
.67 per foot |
5" ......................................... |
.79 per foot |
6" ......................................... |
.92 per foot |
8" ......................................... |
1.25 per foot |
10" ........................................ |
1.62 per foot |
12" ........................................ |
2.14 per foot |
14" ........................................ |
2.61 per foot |
16" ........................................ |
3.17 per foot |
18" ........................................ |
3.90 per foot |
20" ........................................ |
4.40 per foot |
24" ........................................ |
5.55 per foot |
30" ........................................ |
7.50 per foot |
36" ........................................ |
9.85 per foot |
42" ........................................ |
14.65 per foot |
48" ........................................ |
19.20 per foot |
Intermediate sizes .................. |
by mathematical interpolation |
Mains--Concrete Size |
|
8" and under........................... |
$.20 per foot |
10" ........................................ |
.30 per foot |
12" ........................................ |
.90 per foot |
16" ........................................ |
1.00 per foot |
18" ........................................ |
1.25 per foot |
20" ........................................ |
1.55 per foot |
24" ........................................ |
2.00 per foot |
30" ........................................ |
2.75 per foot |
36" ........................................ |
4.00 per foot |
42" ........................................ |
6.50 per foot |
Intermediate sizes .................. |
by mathematical interpolation |
Mains--Prestressed and Steel Cylinder Concrete Pipe Size |
|
16" ........................................ |
$2.80 per foot |
20" ........................................ |
3.40 per foot |
24" ........................................ |
4.00 per foot |
30" ........................................ |
5.00 per foot |
36" ........................................ |
6.00 per foot |
42" ........................................ |
7.00 per foot |
48" ........................................ |
8.00 per foot |
54" ........................................ |
9.00 per foot |
60" ........................................ |
10.00 per foot |
Intermediate sizes .................. |
by mathematical interpolation |
Service connections........... |
8.00 each |
Fire hydrants..................... |
70.00 each |
(cf: P.L.1961, c.93, s.6)
2. This act shall take effect immediately.
STATEMENT
This bill provides that public utility nuclear generating stations that are retired but not finally decommissioned with all nuclear material removed will remain as scheduled property for the purpose of apportioning the public utility gross receipts and franchise tax to host municipalities. The public utility gross receipts and franchise tax was enacted in lieu of local taxes on the personal property of public utilities. As a result, municipalities are substantially restricted from seeking tax revenues from utilities with facilities within their borders. Part of the tax revenue collected by the State is apportioned and distributed to municipalities according to the proportion of the scheduled value of public utility owned property that is within each municipality.
As a result, municipalities that host major facilities like nuclear generating stations have come to rely upon their allocations of the public utility gross receipts and franchise tax as a major source of funds for operating their local governments in a business-like manner. It is appropriate, therefore, to permit host municipalities to plan for the eventual shutdown of nuclear generating stations by allowing the current allocation method of the tax revenue to continue during a decommissioning process until all nuclear material is removed.
Also, after shutdown a host municipality's accommodation of a nuclear generating station will not end. During decommissioning such a facility will still require oversight by its operators, will still occupy a substantial land area, and will still employ a substantial number of workers who will continue to impose costs and obligations on local governments, such as schools, fire and police protection and other municipal services. Therefore, it is appropriate to continue the apportionment of public utility gross receipts and franchise tax revenues based on the current scheduled value of a facility until a decommissioning with full site remediation is completed.
Provides that host municipality of public utility nuclear generating station that is retired but not finally decommissioned continue under current apportionment method for public utility gross receipts and franchise tax.