Case law

Madison 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).

NBCP Urban Renewal Partnership v. City of Newark

17 N.J. Tax 59 · New Jersey Tax Court · Sep 30, 1997

See Einhorn v. … Board of Trustees of Teachers’ Pension and Annuity Fund, 179 N.J.Super. 473, 476-77 , 432 A.2d 560 (App. *79 Div.), certif. denied, 88 N.J. 502 , 448 A.2d 714 (1981).

Simon v. Director, Division of Taxation

24 N.J. Tax 509 · New Jersey Tax Court · Mar 4, 2009

See also GE Solid State, Inc. v. … Board of Educ. v. Neptune Twp. Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996)(quotations and citation omitted).

Madison Bulldog Leasing Co. C/O Regan Co. v. Paterson City

New Jersey Tax Court · Feb 3, 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).

Pennant Associates v. Jackson Township

8 N.J. Tax 368 · New Jersey Tax Court · Jul 16, 1986

Rodwood Gardens, Inc. v. Summit, 188 N.J.Super. 34, 38 , 455 A.2d 1136 (App.Div.1982), citing Aetna Life Ins. Co. v. Newark, 10 N.J. 99, 105 , 89 A.2d 385 (1952); emphasis supplied; cf. Pantasote Co. v. … Ocean City v. Landolfo, 132 N.J.Super. 523, 528 , 334 A.2d 360 (App.Div.1975); Atlantic City v. Atlan *379 tic Cty.

Estate of Warshaw v. Director

26 N.J. Tax 358 · New Jersey Tax Court · Jun 28, 2012

In Polack v. … In Arimex, the plaintiff company was assessed a franchise tax of $4,000 based the company’s agent reporting to the state board of assessors that the amount of capital outstanding was $5,000,000. Ibid.

India Cultural Society v. Township of Wayne

20 N.J. Tax 623 · New Jersey Tax Court · May 27, 2003

See Frieman v. … Pennsauken Tp. v.

103 Park Assoc LLC C/O River Co v. Montclair Township

New Jersey Tax Court · Aug 2, 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. Glen Rock Borough, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

Reuben H. Donnelley Corp. v. New Jersey Department of Treasury

11 N.J. Tax 241 · New Jersey Tax Court · Aug 17, 1990

Container Corp. of America v. Franchise Tax Board, 463 U.S. 159, 170, 183 , 103 S.Ct. 2933, 2943, 2949 , 77 L.Ed.2d 545, 556, 565 (1983). … See American Tel. & Tel. v. Taxation Div.

Lawrence Associates v. Lawrence Township

5 N.J. Tax 481 · New Jersey Tax Court · Jul 6, 1983

In November 1968 representatives of Macy’s explored development of the site with *493 the Lawrence Township Committee and the township planning board, economic development committee, board of adjustment and the Ewing-Lawrence … [Rabstein v.

Sta-Seal, Inc. v. Director, Division of Taxation

5 N.J. Tax 272 · New Jersey Tax Court · Mar 4, 1983

The court quoted from National Lead Co. v. … Teaff v. Hewitt, I Ohio St. 511 (Sup.Ct.1853).

Township of Gloucester v. Lakeview Realty Investment Assocs

New Jersey Tax Court · Sep 12, 2018

See also Irval Realty Inc. v. Board of 2 Public Utility Commissioners, 115 N.J. Super. 338, 346, 279 A.2d 866 (App. … Payton v. N.J. Tpk. Auth., 148 N.J. 524, 535 (1997) (citing Jenkins v. Rainner, 69 N.J. 50, 56 (1976)); see also Shanley & Fisher, P.C. v. Sisselman, 215 N.J. Super. 200, 215- 216 (App. Div. 1987).

Berkley Arms Apartment Corp. v. Hackensack City

6 N.J. Tax 260 · New Jersey Tax Court · Dec 15, 1983

The unique Baldwin situation, however, is distinguishable in that it was a common level case and an appeal from an administrative action of a county board. … Additionally, the statute provides that increased costs resulting from the conversion would not even be permissible in a hardship hearing before the rent stabilization board. It was stated in B.H. Associates v.

Maher Terminals, Inc. v. Director, Division of Taxation

6 N.J. Tax 513 · New Jersey Tax Court · Jul 30, 1984

These containers are loaded and unloaded by the general cargo ship’s own on-board cranes, a fact which limits the tonnage *524 carried in the containers, as those cranes do not have the lifting capacity of the cranes located … Clifton v. Zweir, supra.

RCN Telecom Services., Inc. v. Director, Division of Taxation

25 N.J. Tax 409 · New Jersey Tax Court · Jun 14, 2010

In Fairlawn Shopper, Inc. v. … In RCN Telecom Services v.

Warren Lumber Inc. C/O Warren Millwor and Empire TFI Jersey Holding LLC v. Washington Borough

New Jersey Tax Court · Feb 27, 2019

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. Glen Rock Borough, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

Camden County Council on Economic Opportunity, Inc. v. City of Camden

New Jersey Tax Court · Apr 22, 2019

In each tax year, the county board issued judgments affirming the assessments. … In Brill v. Guardian Life Ins.

648-652 Raymond Boulevard, LLC v. City of Newark

New Jersey Tax Court · Jun 18, 2026

Stores v. Borough of Morris Plains, 100 N.J. 418, 424 (1985) (citing Princeton Univ. Press v. Borough of Princeton, 35 N.J. 209, 214 (1961)). … Div. 1989); Tower Management Corp. v. Podesta, 226 N.J. Super. 300, 304 n. 3 (App. Div. 1988); Cwiklinski v. Burton, 217 N.J. Super. 506, 509-10 (App. Div. 1987).

Albert Yedid v. Irvington Township

New Jersey Tax Court · Apr 25, 2017

at 101 (citing SSI Medical Servs. v. … See also Hackensack v.

St. Elizabeth Hospital/Trinitas Healthcare Corp. v. City of Elizabeth

New Jersey Tax Court · May 14, 2018

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), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).