Case law

City of Newark City of Newark Div. Sewer and Water v. West Milford Township

New Jersey Tax Court · Jun 10, 2024

by the Passaic County Board of Taxation. … Brown v. Glen Rock Bor., 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

Giant Realty LLC v. Lavallette Bor.

New Jersey Tax Court · Apr 29, 2022

assessed value of property, not related to or justified by any changes increasing its market value and resulting in harassment of the taxpayer, subjecting him to the trouble and expense of annual appeals to the county tax board … Bubis v. Kasin, 184 N.J. 612, 630 (2005) (quoting Lusardi v. Curtis Point Prop. Owners Ass’n, 86 N.J. 217, 229 (1981)).

Job Haines Home for the Aged v. Township of Bloomfield

19 N.J. Tax 408 · New Jersey Tax Court · Feb 16, 2001

In Brill v. … Judson v.

Steven Fano v. East Orange City

New Jersey Tax Court · Mar 17, 2020

Conclusions of Law “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div.) (citing Appraisal Institute, The Appraisal of Real Estate (11th ed. 1996), certif. denied, 168 N.J. 291 (2000).

City of New Brunswick v. Director, Division of Taxation

New Jersey Tax Court · Jan 28, 2026

Co. v. Borough of Chatham, 4. N.J. Tax 669, 683 (Tax 1982). … City v. Dir., Div. of Tax’n, 24 N.J. Tax 1, 11–12 (Tax 2008), aff'd sub nom., City of Atl. City v. Atl. Cnty. Bd. of Tax’n, 25 N.J. Tax 280 (App. Div. 2009) (citing Borough of Fort Lee v. Dir., Div. of Tax’n, 12 N.J.

Michael Giammarino and Roseann Giammarino v. Dir., Div. of Taxation

New Jersey Tax Court · Nov 13, 2025

Brown v. City of Bordentown, 348 N.J. Super. 143, 150 (App. Div. 2002) (quoting Forrester v. White, 484 U.S. 219, 227 (1987)). … Brown, 348 N.J. Super. at 150.

J. C. T. Associates v. Boonton Town

4 N.J. Tax 283 · New Jersey Tax Court · Apr 21, 1982

American Institute of Real Estate Appraisers, The Appraisal of Real Estate (7 ed. 1978), 468; see Rek Investment Co. v. Newark, 80 N.J.Super. 552, 559 , 194 A.2d 368 (App.Div.1963); Bloomfield v. … Although the use of a gross rental value was found in New Brunswick v.

Pfizer Inc. v. Director, Division of Taxation

24 N.J. Tax 116 · New Jersey Tax Court · May 29, 2008

Co. v. … The language quoted above from Container Corp. v. Franchise Tax Board, supra, 463 U.S. at 169 , 103 S.Ct. at 2942 , 77 L.Ed.2d at 556 , does not contemplate exceptions to the applicability of the test.

Coppa v. Taxation Division Director

8 N.J. Tax 236 · New Jersey Tax Court · Apr 23, 1986

Prot. v. … See also U.S. v. Klein, 139 F.Supp. 135, 139 (S.D.N.Y.1955); aff’d 247 F.2d 908 (2 Cir. 1957), cert. den. 355 U.S. 924 ; 78 S.Ct. 365 , 2 L.Ed.2d 354 . Brown, Rudnick, Freed v.

9 Plaza Court L.L.C. v. City of Long Branch

New Jersey Tax Court · Jul 31, 2017

MSGW Real Estate Fund, L.L.C. v. Borough of Mountain Lakes, 18 N.J. Tax 364, 373, 377 (Tax 1998); Ford Motor Co. v. Township of Edison, 127 N.J. 290, 314-15 (1992), aff’g, 10 N.J. Tax 153 (Tax 1998). … Holdings, Inc. v. City of Jersey City, 12 N.J.

The Arc/Mercer, Inc. v. Director, Division of Taxation

New Jersey Tax Court · May 9, 2025

The Director’s reliance upon Continental Trailways, Inc. v. Director, Division of Motor Vehicles, 102 N.J. 526 (1986), In re New Jersey State Board of Dentistry, and New Jersey Hospital Association v. … The same held true in In re New Jersey State Board of Dentistry and New Jersey Hospital Association. 84 N.J. at 584 (fees paid to Board 14 of Dentistry), 283 N.J.

Ocean Grove Camp Meeting Ass'n of the United Methodist Church v. Township of Neptune

New Jersey Tax Court · Mar 5, 2021

Board of Trustees v. Cogswell, 473 P.2d 1, 10-11 (Kan. 1970). … Walz v.

Colt Arms Preservation Urban Renewal, L.P. v. Paterson City

New Jersey Tax Court · Feb 21, 2025

Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Mountain Lakes Borough, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001) (internal citation omitted).

Mikvah Association v. Township of Teaneck

New Jersey Tax Court · Aug 14, 2018

Association appealed the exemption denial to the Bergen County Board of Taxation (“County Board”) in 2014, and in each year thereafter seeking a tax exemption under N.J.S.A. 54:4-3.6. … The board of trustees informally “required” the director to live on the Foundation grounds. Id. at 562.

Hunterdon Medical Center v. Readington Township

22 N.J. Tax 302 · New Jersey Tax Court · May 11, 2005

Press v. … Clubs of California for Fair Competition v. Kroger, 7 Cal.App. 4th 709 , 9 Cal.Rptr.2d 247 (1992); City of Pittsburgh v. Board of Property Assessment, Appeals and Review, 129 Pa.Cmwlth. 69 , 564 A.2d 1026 (1989).

Colt Arms Preservation Urban Renewal, L.P. v. Paterson City

New Jersey Tax Court · Feb 21, 2025

Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Mountain Lakes Borough, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001) (internal citation omitted).

City of Jersey City v. Township of Parsippany-Troy Hills

16 N.J. Tax 504 · New Jersey Tax Court · Jun 11, 1997

See East Orange v. … In Newark v.

West Colonial Enterprises, LLC v. City of East Orange

20 N.J. Tax 576 · New Jersey Tax Court · Jan 29, 2003

In Harclay House v. … Trust v.

Chesapeake Hotel LP v. Saddle Brook Township

22 N.J. Tax 525 · New Jersey Tax Court · Oct 26, 2005

Co. v. Parsippany-Troy Hills Tp., 16 N.J. Tax 58 (Tax 1995), aff'd 16 N.J. Tax 148 (App.Div.1996); Westmount Plaza v. Parsippany Troy Hills Tp., 11 N.J. Tax 127 (Tax 1990). See also Marriott Corp. v. … Ochsner v. Cranbury Tp., 8 N.J. Tax 830 , 333 (App.Div.1986). Valuation of commercial real property is a factual question of such technicality as to require expert testimony. See Jacobitti v.

NNN Lake Center, LLC v. Township of Evesham

28 N.J. Tax 82 · New Jersey Tax Court · Jul 28, 2014

Stores, Inc. v. … In Lato v.