Case law

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.

Monmouth Airlines, Inc. v. Director, Division of Taxation

2 N.J. Tax 47 · New Jersey Tax Court · Dec 17, 1980

State Dep’t of Tax & Finance v. N. Y. … Retail Liquor Stores Ass’n v. Municipal Board of Alcoholic Beverage Control of Newark, 77 N.J.Super. 70, 78 , 185 A.2d 404 (App.Div.1962); 1A Sutherland, Statutory Construction (4th ed. 1972) § 22.30 at 178.

Brigantine Marine Superstores Inc. v. City of Brigantine

New Jersey Tax Court · Aug 17, 2022

The taxpayer appealed the assessment of the property to the Atlantic County Board of Taxation (County Board) for the 2021 tax year. … Town of Phillipsburg v. ME Realty, LLC, 26 N.J. Tax 57, 69 (Tax 2011); James-Dale Enters., Inc. v. Township of Berkeley Heights, 26 N.J. Tax 117, 124-25 (Tax 2011); Pisani v. Township of Wayne, 13 N.J.

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.

Paula Forshee v. City of East Orange; Prospect Castle LLC v. City of East Orange

New Jersey Tax Court · Mar 5, 2026

Ocean Pines, Ltd., v. Point Pleasant Borough, 112 N.J. 1, 11 (1988). … Gas Pipe Line Corp. v.

Global Terminal & Container Services, Inc. v. New Jersey Division of Taxation

9 N.J. Tax 152 · New Jersey Tax Court · May 13, 1987

Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952); Phelps Dodge Indus. v. Taxation Div. Director, 8 N.J.Tax 354, 358 (Tax Ct. 1986). … In Maher Terminals v. Taxation Div.

Jason Nunnermacker v. City Council of City of Hackensack and the Hackensack University Medical Center

New Jersey Tax Court · Jun 30, 2022

Ream v. Kuhlman, 112 N.J. Super 175, 189-91 (App. Div. 1970). … Secaucus Town v. Jersey City, 19 N.J.

Phelps Dodge Industries, Inc. v. Director, Division of Taxation

8 N.J. Tax 354 · New Jersey Tax Court · Aug 4, 1986

Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952). The burden is upon the claimant to clearly bring himself within an exemption provision. Ibid. … Millington Quarry, Inc. v. Taxation Div.

Erez Holdings Urban Renewal, LLC v. Director, Div. of Taxation and Twp. of Lakewood

New Jersey Tax Court · Feb 2, 2022

See generally Bauer v. … See State v.

Sam S. Russo v. Township of Plumsted

New Jersey Tax Court · Nov 9, 2022

Halm & Cipriani RE: Russo v. … Brill v. Guardian 2 Generally, the filing deadline for an appeal of the denial of farmland assessment to the county board of taxation is “on or before April 1 of the tax year.” N.J.S.A. 54:4-23.13b.

Garden State Racing Ass'n v. Township of Cherry Hill

1 N.J. Tax 569 · New Jersey Tax Court · Oct 28, 1980

The court said that the determination of the Board of Tax Appeals does not fix liability for payment but settles only the amount of the assessment. … . *578 In Brunner v.

John Trebour Trustees v. Randolph Township

25 N.J. Tax 227 · New Jersey Tax Court · Oct 1, 2009

See Eagle Truck Transport, Inc. v. Board of Review, Division of Employment Sec. Dept., of Labor and Industry, 29 N.J. 280, 289 , 148 A.2d 822 (1959). … ADP of New Jersey, Inc. v.

Del Val Pennysaver, Inc. v. Director, Division of Taxation

3 N.J. Tax 164 · New Jersey Tax Court · Aug 5, 1981

Co. v. … Penton Publishing Co. was relied upon in a recent decision of the Ohio Board of Tax Appeals.

Tyco Electronics Subsea Comm. Inc. v. Borough of Eatontown

New Jersey Tax Court · Aug 10, 2017

Inc. v. … Tri- Martin Associates II, LLC v. City of Newark, 21 N.J.

Chemical Bank New Jersey, N.A. v. City of Absecon

13 N.J. Tax 1 · New Jersey Tax Court · Oct 16, 1992

In that case, the state board held that the word “taxpayer” in the predecessor statute to N.J.S.A 54:3-21, and the source of the current statute, meant “owner.” Accordingly, the mortgagee had no standing. … Burke v.

Horizon Blue Cross Blue Shield v. State

25 N.J. Tax 290 · New Jersey Tax Court · Dec 15, 2009

Ibid, (citing Zullo v. Board of Health, Woodbridge Tp., 9 N.J. 431, 440 , 88 A.2d 625 (1952)). … Mahwah v. Bergen County Board of Taxation, 98 N.J. 268, 282-83 , 486 A.2d 818 (1985) (citations omitted).

Van Wingerden v. Lafayette Township

18 N.J. Tax 81 · New Jersey Tax Court · Apr 16, 1999

Van Wingerden v. Lafayette Tp., 303 N.J.Super. 614 , 697 A.2d 565 (App.Div.1997). The matter was originally tried before the Hon. Maureen Dougherty J.T.C., who issued a written opinion. Van Wingerden v. … [Andover Tp. v. Kymer, 140 N.J.Super. 399, 403 , 356 A.2d 418 (App.Div.1976).]

M.I. Holdings, Inc. v. City of Jersey City

12 N.J. Tax 129 · New Jersey Tax Court · Oct 23, 1991

The 1988 complaint was a direct appeal pursuant to N.J.S.A. 54:3-21, while the 1989 complaint was an appeal from a judgment of the Hudson County Board of Taxation affirming the assessment. … Owens-Illinois Glass Co. v. Bridgeton, 8 N.J.Tax 495, 512 (Tax Ct.1986); Ford Motor Co. v.

Cottontail Holdings, LLC v. Twp. of Franklin/Two Franklin Realty, LLC v. Twp. of Franklin

New Jersey Tax Court · Jun 10, 2019

Conclusions of Law The court’s analysis begins with the well-established principle that “[o]riginal assessments and judgments of county boards of taxation are entitled to a presumption of validity.” … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001) (citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 2006).

Glenpointe Associates IV, LLC v. Twp. of Teaneck and Director, Division of Taxation

New Jersey Tax Court · Jul 11, 2019

On March 19, 2015, the Township Planning Board approved Glenpointe’s application. … State v. Butler, 89 N.J. 220, 226 (1982).