Case law

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.”

Omari, Omar v. Paterson City

New Jersey Tax Court · Oct 11, 2024

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) (citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 1996), certif. denied, 168 N.J. 291 (2001)).

Seventy Five P-B Corp. v. Town of Phillipsburg

18 N.J. Tax 71 · New Jersey Tax Court · Feb 19, 1999

See City of Asbury Park v. … I recognize that, in City of Newark v.

Westinghouse Electric Corp. v. Bloomfield Township

9 N.J. Tax 92 · New Jersey Tax Court · Aug 21, 1985

United New Jersey, etc., Co. v. State Board etc., 100 N.J.L. 131, 135 [ 125 A. 335 ] (E. & A. 1924). … Pennwalt Corp. v. Holmdel Tp., 4 N.J.Tax 51 (Tax Ct.1982).

Borough of Little Ferry v. Vecchiotti

7 N.J. Tax 389 · New Jersey Tax Court · May 1, 1985

Co. v. … Rutherford Rent Board, 196 N.J.Super. 456 , 483 A.2d 239 (Law Div.1984); Prudential Insurance Co. v. Mayor & Bd. of Council of Town of Guttenberg, 196 N.J.Super. 482 , 483 A.2d 417 (App.Div.1984); N.J.

VNO 1105 State Hwy 36 L.L.C. by Stop & Shop as Tenant v. Township of Hazlet

New Jersey Tax Court · Aug 24, 2018

Co. v. Twp. of Deptford, 14 N.J. … See University Cottage Club of Princeton v. Borough of Princeton, 26 N.J.

Ironbound Intermodal Industries, Inc. v. Director, Division of Taxation

27 N.J. Tax 347 · New Jersey Tax Court · Jul 19, 2013

Corp. v. … In City of Newark v.

Westerhold, John A. & Loris. v. Toms River Township; Westerhold, John A. & Loris. v. Brick Township

New Jersey Tax Court · Dec 8, 2025

The Normandy Beach Association claims the property cannot be sold unless thirty percent of the property owners and five-sevenths of the governing board approve the sale. … See also Christian Mission John 3:16 v.

Buckley, Thomas and Karen v. Montclair Twp.

New Jersey Tax Court · Jul 15, 2022

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. … 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)).

Chester A. Asher, Inc. v. Director, Division of Taxation

22 N.J. Tax 582 · New Jersey Tax Court · Jan 5, 2006

See Chattanooga Glass Co. v. … Fontenot, 236 La. 279 , 107 So.2d 640 (1958), certif denied, 359 U.S. 984 , 79 S.Ct. 943 , 3 L.Ed.2d 933 (1959), and Brown-Forman Distillers Corp. v.

Double R Enterprises v. Bordentown Township

12 N.J. Tax 455 · New Jersey Tax Court · Jun 26, 1992

In Parkview Village Associates v. … In Glen Wall Associates v.

Town of Phillipsburg v. ME Realty, LLC

26 N.J. Tax 57 · New Jersey Tax Court · Apr 8, 2011

Similarly, in Morey v. … Citing Southland Corp. v.

Futurevision Cable Enterprises, Inc. v. Taxation Div. Director

9 N.J. Tax 165 · 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). … It cites Fairlawn Shopper Inc. v.

Chemical New Jersey Holdings, Inc. v. Director, Division of Taxation

20 N.J. Tax 547 · New Jersey Tax Court · Apr 25, 2003

See Telepages, Inc. v. … Ukranian Nat’l Urban Renewal Corp. v.

ML Plainsboro Ltd. Prntshp/Gomez v. Twp of Plainsboro

New Jersey Tax Court · May 29, 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).

Marrinan v. Division of Taxation, Director

10 N.J. Tax 542 · New Jersey Tax Court · Sep 22, 1989

See Smith v. … Subsequently, in Snyder v.

Burke v. Director, Division of Taxation

11 N.J. Tax 29 · New Jersey Tax Court · Feb 22, 1990

.”); Noice v. … Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952). This, they have failed to do.

Inwood at Great Notch v. Township of Little Falls

6 N.J. Tax 316 · New Jersey Tax Court · Feb 17, 1984

The ordinance also provided for hardship rent increases whenever the municipal rent-levelling board found that the landlord’s rate of return on invested capital fell below a just and reasonable rate. … South Plain-field v.

Exelon Generation Co LLC, Etc v. Township of lacey/oyster Creek Environmenal Protect v. Township of Lacey

New Jersey Tax Court · Feb 25, 2025

West Virginia v. EPA, 597 U.S. 697, 721 (2022) (quoting FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 159 (2000)). … V. CONCLUSION.

Telepages, Inc. v. Baldwin

9 N.J. Tax 30 · New Jersey Tax Court · Feb 23, 1987

See Metpath, Inc. v. Taxation Div. … Press v. Princeton, 35 N.J. 209, 214 , 172 A.2d 420 (1961); Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952); New Brunswick v.