Case law

R.C. Maxwell Co. v. Galloway Township

13 N.J. Tax 519 · New Jersey Tax Court · Dec 9, 1993

In Panta Astor, Inc. v. Dir. … In Chevron, U.S.A., Inc. v.

Excel-Care, Inc. v. Township of Cranford

New Jersey Tax Court · Nov 15, 2017

Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div.)(citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 2006)), certif. denied, 168 N.J. 291 (2001). … Based solely on the records of actual income at the subject property, the expert determined that the assisted living units account for 3% of total “room and board” at the subject.

Falcone v. Taxation Div. Director

12 N.J. Tax 75 · New Jersey Tax Court · Oct 31, 1991

See also Illinois Commercial Men’s Association v. State Board of Equalization, 34 Cal.3d 839 , 671 P.2d 349 , 196 Cal.Rptr. 198 (1983); *83 Allemed, Inc. v. … In McLeod v.

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.

Romulus Development Corp. v. Town of West New York

7 N.J. Tax 305 · New Jersey Tax Court · Mar 11, 1985

This price was approved by Penn Central’s Board of Directors in October 1981 and the closing took place in December 1981. … Bamberger & Co. v.

RCA Corp. v. East Windsor Township

1 N.J. Tax 481 · New Jersey Tax Court · Sep 18, 1980

As was stated in Bostian v. … As stated in Haworth v. State Board of Tax Appeals, 132 N.J.L. 306 [ 40 A.2d 353 ] (Sup.Ct. 1944); Cost is never conclusive on the question of value for tax purposes.

Brae Associates v. Park Ridge Borough

17 N.J. Tax 187 · New Jersey Tax Court · Jan 28, 1998

See State v. Gonzalez, 75 N.J. 181, 186 , 380 A.2d 1128 (1977); Mazzilli v. Accident & Casulty Ins. Co., supra; Busch v. Biggs, 264 N.J.Super. 385, 399 , 624 A.2d 1017 (App.Div.1993); Allesandra v. … Caulfield v. Surf City Borough, supra.

Bayshore Woods, Inc. v. Township of Lower

8 N.J. Tax 546 · New Jersey Tax Court · Nov 5, 1986

Nelson Cooney & Son, Inc. v. S. Harrison Tp., 57 N.J. 384 , 273 A.2d 33 (1971); Bell v. Corbin City, 164 N.J.Super. 21 , 395 A.2d 546 (App.Div.1978); Manhattan Trailer Ct. v. N. … [Moonachie v. Port of N.Y.

City of East Orange v. Township of Livingston

15 N.J. Tax 36 · New Jersey Tax Court · May 26, 1995

Cappture Realty Corp. v. Board of Adj. of Elmwood Park, 126 N.J.Super. 200, 217 , 313 A.2d 624 (Law Div.1973), aff'd 133 N.J.Super. 216 , 336 A.2d 30 (App.Div.1975). … See Apex Trucking v.

Burrs Corporate Center, LLC v. Township of Westampton

New Jersey Tax Court · Feb 22, 2019

Presumption of Validity 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), certif. denied, 168 N.J. 291, 773 A.2d 1155 (2001) (internal citation omitted)).

Ridgewood Commons Group, LLC v. Director, Division of Taxation

25 N.J. Tax 188 · New Jersey Tax Court · Aug 24, 2009

In Brill v. Guardian Life Ins. … See also GE Solid State, Inc. v.

Sudia Associates, L.L.C. v. City of New Brunswick Block 47, Lot 22.01

New Jersey Tax Court · Feb 9, 2018

See N.J.S.A. 54:4-34 (“county board of taxation” can extend the time to provide information upon “good cause”). See also Tower Center Assocs. v. Township of East Brunswick, 286 N.J. Super. 433, 438 (App. … See J & J Realty Co. v. Township of Wayne, 22 N.J.

Snyder, John a & Lara G v. Montclair Twp.

New Jersey Tax Court · Mar 1, 2021

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. Borough of Mountain Lakes, 18 N.J. … 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. 1996), certif. denied, 168 N.J. 291 (2001)).

Mark Andy, Inc. v. Taxation Div. Director

8 N.J. Tax 593 · New Jersey Tax Court · Dec 23, 1986

Container Corporation of America v. Franchise Tax Board, 463 U.S. 159 , 103 S.Ct. 2933 , 77 L.Ed. 2d 545 (1983); Complete Auto Transit v. Brady, 430 U.S. 274 , 97 S.Ct. 1076 , 51 L.Ed.2d 326 (1977); Silent Hoist, supra. … Avco *606 Financial Service Consumer v. Director, 100 N.J. 27, 38 , 494 A.2d 788 (1985). In Standard Pressed Steel v.

Brahin v. City of Somers Point

15 N.J. Tax 547 · New Jersey Tax Court · Apr 24, 1996

As our Supreme Court has only recently stated in General Motors Corp. v. … Stores Co. v. Borough of Morris Plains, 100 N.J. 418, 425 , 495 A.2d 1313 (quoting Township of Galloway v. Petkevis, 2 N.J.Tax 85 (1980)).]

Central National-Gottesman, Inc. v. Director

14 N.J. Tax 545 · New Jersey Tax Court · Mar 28, 1995

See Container *539 Corp. of America v. Franchise Tax Bd., 463 U.S. 159 , 103 S.Ct. 2933 , 77 L.Ed.2d 545 (1983); F.W. Woolworth Co. v. … Even though Bendix had two of the fourteen seats on ASARCO’s board of directors, the Court said Bendix did not exert any control over ASARCO.

Wolff v. Baldwin

9 N.J. Tax 11 · New Jersey Tax Court · Dec 2, 1986

Accord U.S. v. … In State v.

Kearny Leasing Corp. v. Town of Kearny

6 N.J. Tax 363 · New Jersey Tax Court · Mar 21, 1984

Peper v. Princeton University Board of Trustees, 77 N.J. 55 , 389 A.2d 465 (1978); King v. South Jersey National Bank, 66 N.J. 161 , 330 A.2d 1 (1974); Robinson v. Cahill, 62 N.J. 473 , 303 A.2d 273 (1973). … Jamouneau v. Harner, 16 N.J. 500 , 109 A.2d 640 (1954); Rudd v. Cranford Tp., 4 N.J.Tax 236 (Tax Ct.1982); Murnick v.

University Plaza Realty Corp. v. City of Hackensack

12 N.J. Tax 354 · New Jersey Tax Court · Mar 23, 1992

This is a local property tax case wherein plaintiff seeks review of judgments of the Bergen County Board of Taxation affirming the 1988, 1989 and 1990 assessments on plaintiff’s property located at University Plaza Drive, … See New Brunswick v. Tax Appeals Div., 39 N.J. 537, 550 , 189 A.2d 702 (1963); Inwood at Great Notch v. Little Falls Tp., 6 N.J.Tax 316, 332 (Tax Ct.1984).

Lugano v. Director, Division of Taxation

28 N.J. Tax 49 · New Jersey Tax Court · May 28, 2014

In Brill v. Guardian Life Ins. … See Holster v. Board of Trustees, 59 N.J. 60, 66 , 279 A.2d 798 (1971). Hence, any party who attacks a statute must demonstrate that “there is no reasonable basis for sustaining it.”