Case law
Opinions from 1658 to today.
1,253 results
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Everest Reinsurance Co. v. Newark Division of Tax Abatement & Special Taxes
18 N.J. Tax 50 · New Jersey Tax Court · Dec 2, 1998
Loigman, 256 N.J.Super. 257 , 606 A.2d 1113 (App.Div.1992) (remanding for an evidentiary hearing where malice is an issue); North Haledon Bor. v. Board of Educ., of Manchester Reg’l High Sch. … .”); Throckmorton v.
Cited 3 timesPublishedNew Jersey Tax Court · Jul 27, 2023
Moreover, for the 2019, 2020, 2021, and 2022 tax years, the Essex County Board of Taxation issued Memorandum of Judgments bearing the name of the taxpayer/petitioner as “Mountainside Hospital-MPT.” … See also Irval Realty Inc. v. Board of Public Utility Commissioners, 115 N.J. Super. 338, 346 (App. Div. 1971), aff'd, 61 N.J. 366 (1972); Berrie v. Berrie, 188 N.J. Super. 274, 278 (Ch. Div. 1983).
Cited 0 timesUnpublishedAlbert Yedid v. Irvington Township
New Jersey Tax Court · Apr 25, 2017
at 101 (citing SSI Medical Servs. v. … See also Hackensack v.
Cited 0 timesUnpublished17 N.J. Tax 136 · New Jersey Tax Court · Jan 14, 1998
Lonsk v. … Bron v. Weintraub, supra, 42 N.J. at 91-92, 199 A.2d 625 .” Lonsk v. Pennefather supra, 168 N.J.Super. at 182 , 402 A.2d 259 .
Cited 2 timesPublishedMurphy v. Taxation Division Director
6 N.J. Tax 221 · New Jersey Tax Court · Dec 6, 1983
His responsibilities also included meeting with and advising government officials and the senior management and boards of directors of corporations and financial institutions. … MacMillan v. Taxation Div.
Cited 1 timesPublished836 Bloomfield Ave Associates, LLC v. Montclair Township
New Jersey Tax Court · May 26, 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. Mountain Lakes Borough, 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) (citation omitted)).
Cited 0 timesUnpublished26 N.J. Tax 432 · New Jersey Tax Court · Jul 24, 2012
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).
Cited 4 timesPublishedH N Realty Inc v. Township of South Brunswick
New Jersey Tax Court · Oct 2, 2025
The deadline for the tax assessor to file the assessment list with the county board was January 10, 2025. N.J.S.A. 54:4-35(a). Taxpayer filed a complaint challenging its assessment on March 29, 2025. … Town of Phillipsburg v. ME Realty, LLC, 26 N.J. Tax 57, 69 n.11 (Tax 2011); James-Dale Enters., Inc. v. Township of Berkeley Heights, 26 N.J.
Cited 0 timesUnpublishedUrmajesty Banktruckfit Solutions, Inc. v. Atlantic City
New Jersey Tax Court · Sep 16, 2020
Plaintiff appealed to the Atlantic County Board of Taxation which upheld the assessor on June 3, 2019. Plaintiff then appealed to this court. III. … Advance Housing, Inc. v. Township of Teaneck, 215 N.J. 549, 566 (2013); Hunterdon Med. Cent. v. Township of Readington, 195 N.J. 549, 569 (2008); Paper Mill Playhouse v.
Cited 0 timesUnpublishedOberhand v. Director, Division of Taxation
22 N.J. Tax 55 · New Jersey Tax Court · Feb 23, 2005
See Nobrega v. … Nelson v. Board of Ed. of Old Bridge Tp., 148 N.J. 358, 372 , 689 A.2d 1342 (1997). In making the determination, a court must “look to matters of unfairness and inequity.
Reversed by Oberhand v. Director, Division of Taxation, Department of the Treasury, 388 N.J. Super. 239 (2006)Cited 8 timesPublishedGabgeo, Inc. v. Director, Division of Taxation
23 N.J. Tax 38 · New Jersey Tax Court · Apr 21, 2006
The earlier cases helped define what a bulk sale is: Bunting v. … Llarena, 156 N.J. 296, 305 , 716 A.2d 1158 (1998), quoting Bernstein v. Board of Trustees of Teachers’ Pension & Annuity Fund, 151 N.J.Super. 71, 76-77 , 376 A.2d 563 (1977).]
Cited 1 timesPublishedMarina District Development Co. v. City of Atlantic City
27 N.J. Tax 469 · New Jersey Tax Court · Oct 18, 2013
Brown v. Borough of Glen Rock, 19 N.J.Tax 366, 376 (App.Div.)(citing Appraisal Institute, The A'[ypraisal of Real Estate 81 (11th ed 2006)), certif. denied, 168 N.J. 291 , 773 A.2d 1154 (2001). … Town of West Orange v.
Cited 19 timesPublishedTamburelli Properties Association v. Cresskill Borough
15 N.J. Tax 629 · New Jersey Tax Court · Jun 7, 1996
West Orange v. Goldman’s Estate, 2 N.J.Tax 582 (Tax 1981); see also State v. Gorga, supra. … In Genola Ventures-Shrewsbury v.
Cited 10 timesPublishedMaple Court Associates Ltd. v. Township of Ridgefield Park
7 N.J. Tax 135 · New Jersey Tax Court · Nov 28, 1984
The assessment under review, affirmed by the Bergen County Tax Board, for the year 1981 is: Land $129,200 Improvements $414,600 Total $543,800 The issues are valuation and discrimination. … Newark v. West Milford, 9 N.J. 295 , 88 A.2d 211 (1953); Diament v. Fort Lee, 3 N.J.Tax 70 (Tax Ct.1981); Venino v. Carlstadt, 1 N.J.Tax 172 (Tax Ct.1980).
Cited 8 timesPublishedJersey Central Power & Light Co. v. Township of Lacey
7 N.J. Tax 246 · New Jersey Tax Court · Feb 5, 1985
Co. v. … Power & Light Co. v.
Cited 1 timesPublishedKawa v. Wakefern Food Corp. Shoprite Supermarkets, Inc.
24 N.J. Tax 39 · New Jersey Tax Court · Apr 3, 2008
The Court noted that the gas utility operated under the jurisdiction of the Board of Public Utility Commissioners (“PUC”). Id. at 270 , 390 A.2d 566 . … Similarly, in Smerling v.
Cited 2 timesPublishedLafayette Sq. Construction Co. LLC v. Montclair Township, Union Court LLC v. Montclair Township
New Jersey Tax Court · Mar 27, 2023
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), certif. denied, 168 N.J. 291 (2001) (citation omitted)).
Cited 0 timesUnpublishedEstate of Michael R. Monihan and Holly P. Monihan v. Director, Division of Taxation
New Jersey Tax Court · Jan 16, 2026
Prot. v. Huber, 213 N.J. 338, 365 (2013) (citing Merin v. Maglaki, 126 N.J. 430, 436 (1992)). … Sanchez v. Fitness Factory Edgewater, LLC, 242 N.J. 252, 261 (2020) (quoting G.S. v.
Cited 0 timesPublishedHPT TA Properties Trust v. Bloomsbury Borough
New Jersey Tax Court · Oct 1, 2018
Glen Wall Assocs. v. … [Brown v. Borough of Glen Rock 19 N.J.
Cited 0 timesUnpublishedStatewide Commercial Cleaning V.Director, Division of Taxation
New Jersey Tax Court · Oct 25, 2017
See Stubaus v. Whitman, 339 N.J. Super. 38, 48 (App.Div. 2001)(local board of education is political subdivision). … Pantasote Company v. City of Passaic, 100 N.J. 408, 413 (1985); see also, United Parcel Service General Services Co. v. Director, 25 N.J.
Cited 0 timesUnpublished
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