Case law

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.

Washington Shopping Center, Inc. v. Washington Township

New Jersey Tax Court · Feb 16, 2021

Second Reformed Church v. Board of Adjustment of Borough of Freehold, 30 N.J. Super. 338 (App. Div. 1954). … 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)).

Janel Builders, Inc. v. Township of Pequannock

New Jersey Tax Court · Mar 18, 2024

Servs. v. HHS, Div. of Med. Assistance & Health Servs., 146 N.J. 614, 621 (1996). … Davis & Assocs., LLC v. Stafford Twp., 18 N.J. Tax 621, 628 (Tax 2000); Jantzen v. Green Twp., 33 N.J. Tax 222, 241 (Tax 2023).

Newport Center v. City of Jersey City

17 N.J. Tax 405 · New Jersey Tax Court · Jul 2, 1998

See Ford Motor Co. v. … Ass’n. v.

MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes

18 N.J. Tax 364 · New Jersey Tax Court · Dec 19, 1998

I Presumption of Correctness Original assessments and judgments of county boards of taxation are entitled to a presumption of validity. … See Caterinicchio v.

Belmont Associates, C/O Chase Bank v. Township of Franklin / Core Properties v. Township of Franklin

New Jersey Tax Court · Jan 16, 2020

Prime Accounting Dep't 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)).

Green Eagle Property Resources, LP v. Mansfield Township

New Jersey Tax Court · Sep 14, 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. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (citation omitted)).

Croft, Robert v. Montclair Township

New Jersey Tax Court · Jun 27, 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. Glen Rock Borough, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

Aceks Property Management LLC v. Paterson City

New Jersey Tax Court · Jun 16, 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) (citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 1996), certif. denied, 168 N.J. 291 (2001)).

Spencer Gifts, LLC v. Director, Division of TaxationSpirit Halloween Superstores, Inc. v. Director, Division of Taxation

New Jersey Tax Court · Sep 7, 2018

In Brill v. Guardian Life Ins. … Koch v. Dir., Div. of Taxation, 157 N.J. 1, 8 (1999) (citing Smith v. Dir., Div. of Taxation 108 N.J. 19, 25 (1987)).

Chevron U.S.A., Inc. v. City of Perth Amboy

9 N.J. Tax 205 · New Jersey Tax Court · Jun 26, 1987

117: *222 This act shall take effect immediately, he applicable to real property assessments and taxes for tax year 1986 and thereafter, and further shall be applicable to any proceeding pending in any court or county tax board … Co. v.

962 River Avenue, LLC v. Township of Lakewood

New Jersey Tax Court · Nov 9, 2017

Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div.)(citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 2006)), certif. denied, 168 N.J. 291 (2001). … Id. at 238 (citing City of New Brunswick v. Division of Tax Appeals, 39 N.J. 537 (1963); Pennwalt Corp. v. Township of Holmdel, 4 N.J. Tax 51, 61 (Tax 1982)).

AG Kings Montclair LLC v. Montclair Township

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

Ho Properties v. Howell Township

New Jersey Tax Court · Apr 18, 2017

Bailey Co. v. Township of Neptune, 399 N.J. Super. 381, 382-83 (App. … Finally, in Summerton Shopping Plaza v. Township of Manalapan, 15 N.J. Tax 173, 177 (App.

Rite Aid Corporation v. Roselle Borough

New Jersey Tax Court · Apr 17, 2017

West Colonial Enters, LLC v. City of East Orange, 20 N.J. Tax 576, 579 (Tax 2003)(quoting Lenal Props., Inc. v. City of Jersey City, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div.)

416 Route 10 Associates v. East Hanover Township

New Jersey Tax Court · Jan 26, 2018

Co. v. … Mori v. Secaucus Town, 17 N.J.

290 Davidson Avenue, LLC v. Twp. of Franklin/SHI International Corp v. Twp. of Franklin

New Jersey Tax Court · May 1, 2017

Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div.)(citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 2006)), certif. denied, 168 N.J. 291 (2001). … Props., Inc. v. Y.C. & V.L., Inc., 100 N.J. 32, 434 (1985).

Eilat Realty Company v. City of Bayonne

New Jersey Tax Court · May 20, 2022

The HVAC system is hot water base board. There is no central air conditioning, only built-in wall units. There are 34 residential apartment units on Lot 18, and 31 residential apartment units on Lot 20. … Manalapan v. Genovese, 187 N.J. Super. 516, 521 (App. Div. 1983).

Martindale Hubbell, Inc. - C/O Lexis Nexis v. New Providence Borough

New Jersey Tax Court · Jun 13, 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)).

United Development of America LLC v. Paterson City

New Jersey Tax Court · Jun 5, 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. … See Petrizzo v. Edgewater, 2 N.J. Tax 197, 200 (Tax 1981); Genola Ventures v. Shrewsbury Bor., 2 N.J. Tax 541, 551 (Tax 1981).