Case law

Atlantic City Development Corp. v. Hamilton Township

3 N.J. Tax 363 · New Jersey Tax Court · Oct 1, 1981

White v. Tax Appeals Bd., 123 N.J.L. 350, 353 , 8 A.2d 819 (Sup.Ct.1939). … In General Trading Co. v. Taxation Div. Director, 83 N.J. 122 , 416 A.2d 37 (1980), our Supreme Court held: *370 ...

Beth Israel Cemetery Ass'n v. Township of Woodbridge

1 N.J. Tax 149 · New Jersey Tax Court · Jun 26, 1980

Assoc. v. … Co. v. Mt. Lebanon Cemetery Assn., supra.

Millburn Township v. Short Hills Associates

23 N.J. Tax 311 · New Jersey Tax Court · Feb 6, 2007

See State by Comm’r of Transp. v. … Ass’n v. Cresskill Borough, 15 N.J.Tax 629 (Tax 1996); Mori v.

Continental Purchasing Co. v. City of Newark

18 N.J. Misc. 204 · New Jersey Tax Court · Apr 2, 1940

See Continental Purchasing Co., Inc., v. City of Newark (State Board), filed May 15th, 1939. … United New Jersey Railroad and Canal Co. v. State Board, 101 N. J. L. 303; 128 Atl. Rep. 427 ; City of Hoboken v. Hoboken Land and Improvement Co. (State Board), filed June 7th, 1938.

Pitney v. Kelly

21 N.J. Misc. 405 · New Jersey Tax Court · Nov 8, 1943

See Colonial Life Insurance Co. v. State Board of Tax Appeals, 126 N. J. L. 126 (at p. 129); 18 Atl. Rep. (2d) 625; Plainfield v. State Board of Tax Appeals, 127 N. J. L. 5; 20 Atl. … See Plainfield v. State Board of Tax Appeals, 127 N. J. L. 5 (at p. 6); 20 Atl. Rep. (2d) 651; City Holding Co. v. State Board of Tax Appeals, 127 N. J. L. 168 (at p. 169); 21 Atl.

Town of West Orange v. Estate of Goldman

2 N.J. Tax 582 · New Jersey Tax Court · Jun 25, 1981

The quality of that evidence falls far short of that required to overturn the presumption of correctness attending the county board judgment. Aetna Life Ins. Co. v. Newark, 10 N.J. 99 , 89 A.2d 385 (1952). … Schwartz v. Essex Cty. Bd. of Tax., 129 N.J.L. 129 , 28 A.2d 482 (Sup.Ct. 1942). Judgment will be entered affirming the judgment of the Essex County Board of Taxation.

Van Orden v. Township of Wyckoff

22 N.J. Tax 31 · New Jersey Tax Court · Jan 27, 2005

See Green v. East Orange, 21 N.J.Tax 324 (2004). … Smick Lumber v.

Farrell v. City of Atlantic City

10 N.J. Tax 336 · New Jersey Tax Court · Feb 15, 1989

In Garza v. … In Noble v.

Feldman v. Borough of Ringwood

23 N.J. Tax 29 · New Jersey Tax Court · Apr 13, 2006

These statutes have been interpreted as authorizing county boards to order revaluations. In Bergen County Board of Taxation v. … of taxation to take such action is recognized in Switz v.

Borough of Hamburg v. Trustees of the Presbytery

28 N.J. Tax 311 · New Jersey Tax Court · Feb 11, 2015

Plaintiff, the Borough of Hamburg (“the Borough”), appeals from the judgment of the Sussex County Board of Taxation (“the County Board”) granting property tax exemption to defendant, the Trustees of the Presbytery of Newton … Analysis The burden of persuading the Tax Court that a tax exemption is merited is on the claimant “even when the county board has granted exemption and the appeal is by the municipality.” Woods Court v.

Seaboard Landing, LLC v. Borough of Penns Grove

28 N.J. Tax 607 · New Jersey Tax Court · Dec 3, 2015

Board of Educ. v. Neptune Twp. Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996)(quotations omitted). … The court also concluded that Seaboard's petitions of appeal should not have been dismissed by the county board for failure to pay taxes. See BDB Enterps. v.

Newton Town v. Newton Medical Building

13 N.J. Tax 462 · New Jersey Tax Court · Dec 10, 1993

Stores Co. v. Borough of Morris Plains, 100 N.J. 418, 431 , 495 A.2d 1313 (1985), contending that F.M.C. Stores Co. modified both Matawan Boro. v. … See Gabrellian & Jessourian v. Oakland, 11 N.J.Tax 310, 317-19 (Tax 1990) and Abe Schrader Corp. v. Secaucus, 8 N.J.Tax 390 (Tax 1986).

Preparatory Training Institute v. City of Trenton

19 N.J. Misc. 543 · New Jersey Tax Court · Sep 9, 1941

Distinguish the situation of the purchasers of government property in New Brunswick v. United States (1928), 276 U. S. 547 , and in Hance v. New Brunswick (Supreme Court, 1929), 7 N. J. Mis. R. 610; 146 Atl. Rep. 763 . … In this case, so far as it exists, the right is vested in the Board of Education of the State of New Jersey. James Hance v. City of New Brunswick, New Jersey Tax Reports 1912-1934, 441 (at p. 444).

Fedders Financial Corp. v. Taxation Division Director

3 N.J. Tax 576 · New Jersey Tax Court · Dec 4, 1981

Co. v. Taxation Div. Director, 12 N.J. 130, 146 , 95 A.2d 895 (1953); Ridolfi v. Taxation Div. Director, 1 N.J.Tax 198, 203 (Tax Ct. 1980). … The board of directors of Capital had four members. Three of them sat on the boards of Fedders and plaintiff.

Weymouth Township v. Memorial Park Family Practice Center, Inc.

7 N.J. Tax 589 · New Jersey Tax Court · Jul 19, 1985

This burden never shifts and it remains upon the claimant both before the county board of taxation and in this court. Pingry Corp. v. … [Pingry Corp. v.

Interstate 78 Office Park, Ltd. v. Tewksbury Township

11 N.J. Tax 172 · New Jersey Tax Court · Apr 26, 1990

Properties v. Voorhees Tp., supra. Based on the foregoing the county board’s judgments denying farmland assessments for 1985 and 1986 are affirmed. … Compare Miele v.

Pleasantville City v. California Apartment Associates

4 N.J. Tax 519 · New Jersey Tax Court · Aug 17, 1982

See Newark v. Fischer, 3 N.J. 488, 492, 493 , 70 A.2d 733 (1950); Prospect Hill Apt’s v. … Howard v. Paterson, 6 N.J. 373, 377 , 78 A.2d 893 (1951); Fraser v. Teaneck, 1 N.J. 503 , 64 A.2d 345 (1949).

Jamouneau v. City of Newark

25 N.J. Misc. 345 · New Jersey Tax Court · Jun 10, 1947

And later in the Supreme Court case of Schwartz v. Essex County Board of. Taxation, 129 N. J. L. 129; 28 Atl. Rep. (2d) 482, 484, Mr. … But the Division of Tax Appeals has the authority to determine if dismissal by the County Board for lack of jurisdiction was proper (see Borough of Oradell v. State Board of. Tax Appeals, 125 N. J. L. 37; 13 Atl.

Poll v. City of Plainfield

25 N.J. Misc. 325 · New Jersey Tax Court · May 19, 1947

December 15th, 1946, fell on a Sunday and under the decision of our New Jersey Supreme Court in Ettrick v. State Board of Tax Appeals, 12 N. J. Mis. R. 432; 172 Atl. … Rep. 243; Cheesman v. Cheesman, 236 N. Y. 47 ; 139 N. E. Rep. 775; Moores v. State, 4 Neb. 781 ; 96 N. W. Rep. 225 ; Tyson v. United States, 76 Fed. Rep. (2d) 533; Commonwealth v.

Branchburg Hospitality LLC v. Twp. Pf Branchburg

New Jersey Tax Court · Feb 28, 2022

City v. … . 7 Dover-Chester Assocs. v.