Case law
Opinions from 1658 to today.
1,253 results
1.04s
Main Union Associates v. Little Falls Township
New Jersey Tax Court · Jun 30, 2017
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.
Cited 0 timesUnpublishedTrocki Hotels LP v. Egg Harbor Township
New Jersey Tax Court · Apr 4, 2017
Plaintiffs brought petitions of appeal before the Atlantic County Board of Taxation (the “Board”) challenging: (i) the 2010 tax year local property tax assessments on the subject properties; and (ii) the 2011 and 2012 tax … 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.
Cited 0 timesUnpublishedChemical 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.
Cited 3 timesPublishedCenter-Whiteman Corp. v. Fort Lee Borough
4 N.J. Tax 153 · New Jersey Tax Court · Jan 21, 1982
The Bergen County Tax Board affirmed the original assessments. For 1978 and 1979 the borough advanced its conversion value theory. … In Hampshire House v.
Cited 12 timesPublishedGeneral Motors Corp. v. City of Linden
12 N.J. Tax 24 · New Jersey Tax Court · Jul 26, 1991
United New Jersey, etc., Co. v. State Board etc., 100 N.J.L. 131, 135 [ 125 A. 335 ] (E. & A.1924). … Co. v.
Cited 5 timesPublishedWilliam E. Dolan v. Borough of Woodcliff Lake and BMW of North America, LLC
New Jersey Tax Court · Mar 21, 2025
Dolan v. … Dolan v.
Cited 0 timesUnpublishedWilliam E. Dolan v. Borough of Woodcliff Lake and BMW of North America, LLC
New Jersey Tax Court · Mar 21, 2025
Dolan v. … Dolan v.
Cited 0 timesUnpublishedSylvester & Yongjie Tuohy v. Director, Division of Taxation
New Jersey Tax Court · Mar 2, 2022
In Olivieri v. Y.M.F. … In Estate of Guzzardi v.
Cited 0 timesPublishedChemical New Jersey Holdings, Inc. v. Director, Division of Taxation
23 N.J. Tax 212 · New Jersey Tax Court · Jul 31, 2006
In Chemical New Jersey Holdings, Inc. v. … In Walnut Realty Company v.
Cited 0 timesPublishedVassilidze v. Director, Division of Taxation
24 N.J. Tax 278 · New Jersey Tax Court · Oct 24, 2008
In Brill v. Guardian Life Ins. … Board of Educ. v. Neptune Twp. Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996) (quotations omitted) (citation omitted).
Cited 10 timesPublishedYang, Daniel & Lucy v. Montclair Twp.
New Jersey Tax Court · Jun 14, 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. 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)).
Cited 0 timesUnpublishedTelebright Corp. v. Director, Division of Taxation
25 N.J. Tax 333 · New Jersey Tax Court · Mar 24, 2010
Roadway Express, Inc. v. … Board of Educ. v. Neptune Township Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996)(quoting State v. Butler, 89 N.J. 220, 226 , 445 A.2d 399 (1982)); Cumberland Holding Corp. v.
Cited 4 timesPublishedBIS LP, Inc. v. Director, Division of Taxation
25 N.J. Tax 88 · New Jersey Tax Court · Jul 30, 2009
See Conroy v. … In S.E.C. v. W.J.
Cited 8 timesPublishedMetromedia, Inc. v. Taxation Division Director
3 N.J. Tax 397 · New Jersey Tax Court · Oct 27, 1981
In Glaser v. … In Mitchell v.
Reversed by Metromedia v. Taxation Div. Director, 187 N.J. Super. 562 (1983)Cited 5 timesPublishedRandom House, Inc. v. Director, Division of Taxation
22 N.J. Tax 485 · New Jersey Tax Court · Sep 13, 2005
See Busik v. … Rowe Co. v.
Cited 4 timesPublishedBristol-Myers Co. v. Taxation Division Director
8 N.J. Tax 133 · New Jersey Tax Court · Jan 21, 1986
See Accounting Principles Board Opinion No. 18; Cities Serv. Co. v. Taxation Div. Dir., 5 N.J. Tax 257, 266 (Tax.Ct.1983). … Macy & Co. v. Taxation Div.
Cited 1 timesPublished75 Jersey City, L.L.C. v. City of Jersey City
New Jersey Tax Court · Feb 22, 2024
A 2023 tax appeal was filed with the Hudson County Board of Taxation for tax year 2023 and was not part of the Tax Court filings. … Waterview Village-Community Realty Mgt v. Ventnor City, 4 N.J. Tax 262, 267 (Tax 1982).
Cited 0 timesUnpublishedRegent Care v. Hackensack City
27 N.J. Tax 138 · New Jersey Tax Court · Jan 28, 2013
Presumption of Correctness The court’s analysis begins with the well-established principle that “[ojriginal assessments and judgments of county boards of taxation are entitled to a presumption of validity.” … GE Solid State, Inc. v. Director, Div. of Taxation, 132 N.J. 298, 306 , 625 A.2d 468 (1993); Merin v. Maglaki, 126 N.J. 430, 436-37 , 599 A.2d 1256 (1992); Cedar Cove, Inc. v.
Cited 5 timesPublishedBlack Whale, Inc. v. Director, Division of Taxation
15 N.J. Tax 338 · New Jersey Tax Court · Jun 19, 1995
Carp. v. … De Nike v. Board of Trustees, Employees’ Retirement Sys. of NJ., 34 N.J. 430, 435 , 170 A.2d 12 (1961). In fact, in assessing the Aquasport, the Division had given such notice to plaintiff.
Cited 31 timesPublishedMadison Bulldog Leasing Co. C/O Regan Co. v. Paterson City
New Jersey Tax Court · Jan 31, 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).
Cited 0 timesUnpublished
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