Case law

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.

Morris Township v. LF Associates

10 N.J. Tax 240 · New Jersey Tax Court · Sep 19, 1988

Defendants rely on Levin v. Tp. Comm. of Tp. of Bridgewater, 57 N.J. 506 , 274 A.2d 1 (1971) and Jersey City Chap. Prop. Owner’s, etc., Assoc. v. … Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952). The burden is upon the claimant to clearly bring himself within an exemption provision. Ibid.

SLR Associates v. Millville City

11 N.J. Tax 1 · New Jersey Tax Court · Dec 21, 1989

Snyder v. South Plainfield, 1 N.J.Tax 3 (Tax Ct.1980). … Glen Pointe Associates, et al v. Teaneck, 10 N.J.Tax 598 (Tax Ct.1989). The judgment of the county board is reversed and the original assessment imposed will be reinstated without prejudice.

Teltsher v. City of Orange

7 N.J. Tax 287 · New Jersey Tax Court · Feb 22, 1985

Prospect Hill Apts. v. … Mitchell v. Alfred Hofmann, Inc., 48 N.J.Super. 396, 405 , 137 A.2d 569 (App.Div.), certif. den. 26 N.J. 303 , 139 A.2d 589 (1958); accord Country Chevrolet v.

City of Atlantic v. California Avenue Ventures, LLC

21 N.J. Tax 511 · New Jersey Tax Court · Oct 27, 2004

See Fort Lee Borough v. Director. … In Kimball International, Inc. 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.

New York Bay Railroad v. Kelly

22 N.J. Misc. 204 · New Jersey Tax Court · Apr 25, 1944

Camden County Realty Co. v. State Board , 131 N. J. L. 132, 134; 35 Atl. Rep. (2d) 221; Hackensack Water Co. v. State Board of Tax Appeals, 129 N. J. L. 535; 30 Atl. Rep. (2d) 400; Koch v. Jersey City, 118 N. J. … Rep. 275 ; Gannon v. State Board of Tax Appeals, 123 N. J. L. 450, 454; 9 Atl. Rep. (2d) 531; Cedar Grove v. State Board of Taxes and Assessment, 12 N. J. Mis. R. 367; 171 Atl. Rep. 546 ; Skouras Theatres Corp. v.

Flint v. Lawrence Township

6 N.J. Tax 97 · New Jersey Tax Court · Oct 25, 1983

See State v. Rembert, 156 N.J.Super. 203, 206 , 383 A.2d 747 (App.Div.1978). This court was recently faced with a similar predicament in Seatrain Lines v. … Two cases which might appear similar are Robinson v.

Fair Lawn Borough v. Blue Hill Associates

3 N.J. Tax 55 · New Jersey Tax Court · Jul 2, 1981

In Curtiss-Wright Corp. v. … In Houman v.

Estate of Stewart v. Jersey City

21 N.J. Misc. 149 · New Jersey Tax Court · May 17, 1943

Finnegan v. Jersey City, decided by this Board April 21st, 1942. Conceding this to be true, petitioner is not assessed on the value of decedent’s leasehold. … Household Finance Co. v. State Board of Tax Appeals (Supreme Court, 1937), 119 N. J. L. 230; 196 Atl. Rep. 219 ; Household Finance Co. v. State Board of Tax Appeals (Supreme Court, 1941), 126 N. J. L. 399; 19 Atl.

Northfield City v. Zell

12 N.J. Tax 180 · New Jersey Tax Court · Dec 11, 1991

As described in Bron v. … Taylor v. Borgfeld, 139 N.J.Eq. 177, 50 A.2d 654 (Ch.1947). See also Kahn Pension Plan v.

City of Asbury Park v. Salvation Army

26 N.J. Misc. 170 · New Jersey Tax Court · Mar 23, 1948

Upon the subsequent amendment of the charter, the property of the Order was held to be exempt by the State Board of Taxes and Assessment in Sea Isle City v. Sisters of The Order of St. Dominic, N. J. … None of the remaining reasons urged by the appellant sets forth any ground for reversal of the County Board’s action.

Brae Associates v. Park Ridge Borough

17 N.J. Tax 391 · New Jersey Tax Court · Jun 2, 1998

Our Supreme Court in City of Newark v. … See Inganamort Bros. v.

Stanford Enterprises v. City of East Orange

1 N.J. Tax 317 · New Jersey Tax Court · May 22, 1980

A presumption exists in favor of a judgment of a County Board. Moreover, the appellant from a County Board judgment has the burden of ultimate persuasion to upset a County Board judgment. Passaic v. … Tennant v.

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.

Hernandez v. West New York

18 N.J. Tax 438 · New Jersey Tax Court · Jul 21, 1999

The primary purpose of the Tax Court is to hear tax appeals and other tax related matters from both state agencies and county boards of taxation. Alid, Inc. v. … As in Alid, Inc. v. Township of North Bergen, this court was requested to order the defendant municipality to pay interest and counsel fees and costs for taxpayers’ efforts to enforce county board of taxation judgments.

Boardwalk Properties v. City of Atlantic City

5 N.J. Tax 192 · New Jersey Tax Court · Feb 3, 1983

Corp. v. … More than a century ago in State v.

New Jersey Transit Corp. v. Somerville Borough

13 N.J. Tax 339 · New Jersey Tax Court · Jul 27, 1993

Co. v. … Turnpike Authority appealed judgments of the Middlesex County Board of Taxation denying its claim of tax exemption); Rutgers v.

Jersey City v. State Tax Commissioner

21 N.J. Misc. 36 · New Jersey Tax Court · Jan 19, 1943

In an opinion filed on November 4th, 1942, in the case of Jersey City v. William D. … that this Board must conclude its hearings on or before the fifteenth day of October following the filing of the complaint.” *38 It is the opinion of this Board that this appeal should have been heard and the hearing concluded

Olde Lafayette Village, Ltd. v. Township of Lafayette

9 N.J. Tax 562 · New Jersey Tax Court · Mar 24, 1988

Co. v. … See Schierstead v.