Case law

Sandberg Enterprises, Inc. v. Fanwood Borough

New Jersey Tax Court · Jun 18, 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. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App.

Pine Plaza Associates, L.L.C. v. Hanover Township

16 N.J. Tax 194 · New Jersey Tax Court · Dec 12, 1996

On December 26, 1989, the Hanover Township Planning Board granted site plan approval for a major expansion of the center to its current size. … In Hull Junction Holding Corp. v.

Priestly Society of the Venerable John Henry Cardinal Newman v. Pine Beach Borough

New Jersey Tax Court · Jul 29, 2021

As a result, the court has not considered the publication process as one of the uses of the subject property. 2 that decision to the Ocean County Board of Taxation, which affirmed … City of Long Branch v. Ohel Yaacob Congregation, 20 N.J. Tax at 523; Pompton Lakes Sr. Citizens Housing Corp. v. Pompton Lakes Borough., 16 N.J. Tax 331 (Tax 1997); St. Ann’s Catholic Church v.

North Ave East, LLC v. Elizabeth City

New Jersey Tax Court · Sep 24, 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)).

Atlantic City Opera Theater v. City of Atlantic City

New Jersey Tax Court · Dec 17, 2021

In addition, bylaws for the Atlantic City Opera Theater indicate adoption and approval by the Board of Directors on October 15, 2016. … Marshall v. Barlow’s, Inc., 436 U.S. 307, 311 (1978).

Slim & Thin LLC v. West Caldwell Township

New Jersey Tax Court · Nov 9, 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. Mountain Lakes Borough, 18 N.J. … Brown v. Glen Rock Bor., 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

Brunetti v. City of Clifton

7 N.J. Tax 161 · New Jersey Tax Court · Dec 7, 1984

In Fort Lee v. … In Helmsley v.

Heico Corp. v. Director, Division of Taxation

20 N.J. Tax 106 · New Jersey Tax Court · Apr 24, 2002

Prospect Hills Apts. v. Flemington, 172 N.J.Super. 245, 247 , 1 N.J.Tax 224 , 411 A.2d 737 (Tax 1979). See also F.M.C. Stores Co. v. … Holmdel Tp. v.

Morgan Stanley & Co. v. Director, Division of Taxation

28 N.J. Tax 197 · New Jersey Tax Court · Oct 29, 2014

In Brill v. Guardian Life Ins. … See Flexx Petroleum Corp. v.

Shelbourne Spring LLC v. New Providence Boro

New Jersey Tax Court · Apr 8, 2022

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)). … But see Centorino v. Tewksbury Twp., 18 N.J.

Laneco Three, Inc. v. Township of Franklin

17 N.J. Tax 233 · New Jersey Tax Court · Mar 20, 1998

Harrison Realty Corp. v. Harrison, 16 N.J. Tax 375 , 382 aff'd per curiam, 17 N.J. Tax 174 (App.Div.1997). See also Pine Plaza Assocs. v. … See United Jersey Bank v. Lincoln Park Bor., 11 N.J. Tax 549 (Tax 1991).

United Parcel Service General Services Co. v. Director, Division of Taxation

25 N.J. Tax 1 · New Jersey Tax Court · Jun 5, 2009

In Pantasote Co. v. … In affirming the Appellate Tax Board, the Massachusetts court focused on the intent of the parties and considered the factors set forth in the Alterman Foods decisions. In Fin Hay Realty Co. v.

Ninth Avenue Equities Co., Inc. v. East Rutherford Borough

New Jersey Tax Court · Feb 4, 2019

Zisapel v. Borough of Paramus, 20 N.J. Tax 209, 211 (Tax 2002). … Lavin v. Board of Education, 90 N.J. 145, 152-153 (1982).

HPT IHG Two Properties Trust v. City of Somers Point

New Jersey Tax Court · Apr 1, 2019

TMC Properties v. Borough of Wharton, 15 N.J. Tax 455, 463 (Tax 1996). … This second step is reached, however, only if the county board or the Tax Court finds that the taxpayer made a sufficient response within the forty-five day period.” Ibid.

McDonald v. Director, Division of Taxation

10 N.J. Tax 556 · New Jersey Tax Court · Sep 29, 1989

In Destito v. … Plaintiff has cited Pardee v.

EWH 1979 Development Co., L.P. v. Bridgewater Township

9 N.J. Tax 582 · New Jersey Tax Court · Mar 25, 1988

WCI-Westinghouse, Inc. v. Edison Tp., 7 N.J. Tax 610, 617 (Tax Ct.1985), aff’d 9 N.J.Tax 86 (App.Div.1986); Newark v. Cedar Grove Tp., 7 N.J. Tax 66, 78 (Tax Ct.1984). … In Lawrence Associates v.

I-78 Logistics Park Lopatcong Urban Renewal, LLC v. Lopatcong Township

New Jersey Tax Court · Jul 23, 2021

See Mobil Oil Corp. v. Greenwich Twp., 20 N.J. … Pennsauken Twp. v.

M-C Properties Co. Rlty

New Jersey Tax Court · Jun 6, 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. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

New Cingular Wireless PCS, LLC v. Director, Division of Taxation

28 N.J. Tax 1 · New Jersey Tax Court · Feb 21, 2014

Board of Educ. v. Neptune Twp. Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996)(quotations omitted). … See Cooper v.

Community Bank of Bergen County v. Borough of Maywood

New Jersey Tax Court · Sep 10, 2018

Prime Accounting Dept. v. Twp. of Carney's Point, 212 N.J. 493, 505 (2013); Exxon Corp. v. East Brunswick Twp., 192 N.J. Super. 329, 335 (App. Div. 1983). … See Johnson v. LPL Fin. Servs., 517 F. Supp. 2d 1231, 1232-34 (S.D.