As per: CHEVRON U.S.A., INC. V. PERTH AMBOY and City of Bayonne v. Port Jersey Corporation
The cranes which are huge. And in general case not movable
- 50 feet wide
- and stood 70 feet above the rail
- the boom may be raised to a height of 245 feet above the rail.
- Operated by electrical power
And so are taxable as part of the real estate, and as the precedence in the cases above it is defined that these are taxable as Real Estate.