Case law

Town of Secaucus v. Hudson County Board of Taxation

17 N.J. Tax 215 · New Jersey Tax Court · Jan 30, 1998

In North Bergen Tp. v. … In Willingboro Tp. v.

West Deptford Township v. Gloucester County Board of Taxation

6 N.J. Tax 79 · New Jersey Tax Court · Sep 2, 1983

The Legislature has not specified any particular method to be utilized by a county board in arriving at its final county equalization table. Any reasonable and efficient method may be used. Willingboro v. … Union Tp. v. Tax. Div.

Tradesmens Bank & Trust Co. v. Cumberland County Board

20 N.J. Misc. 107 · New Jersey Tax Court · Mar 17, 1942

This act was sustained as constitutional in Commercial Trust Co. v. Hudson County Board of Taxation (Supreme Court, 1914), 86 N. J. L. 424; 92 Atl. Rep. 263 ; affirmed (Court of Errors and Appeals, 1914), 87 N. J. … VanAllen v. Assessors, supra; Home Savings Bank v. City of Des Moines, 205 U. S. 503 ; Des Moines National Bank v. Fairweather, 263 Id. 103; Schuylkill Trust Co. v. Pennsylvania, 296 Id. 113, discussed in 84 U. of Pa.

National Bank v. Middlesex County Board of Taxation

26 N.J. Misc. 249 · New Jersey Tax Court · May 17, 1948

In the case of Second National Bank, &c., v. State Board of Tax Appeals, 114 N. J. L. 573; 178 Atl. … In the case of Second National Bank, &c., v.

Town of West Orange v. Essex County Board of Taxation

18 N.J. Misc. 383 · New Jersey Tax Court · Jun 7, 1940

Rep. 719 ; Long Dock Co. v. State Board of Assessors (Supreme Court, 1914), 86 N. J. L. 592; 92 Atl. Rep. 439. … Borough of River Edge v. Bergen County Board of Taxation (State Board Tax Reports, 1912-1934, p. 720). The appeal is therefore dismissed. Judgment accordingly.

Almax Builders, Inc. v. City of Perth Amboy

1 N.J. Tax 31 · New Jersey Tax Court · Feb 26, 1980

Isadore Brown, the president of plaintiff Almax Builders, Inc., testified on behalf of plaintiff. … This practice was followed, also without comment, in Gannon v. State Board of Tax Appeals, 123 N.J.L. 450 , 9 A.2d 531 (Sup.Ct.1939); Atlantic City Electric Co. v.

Bellemead Development Corp. v. Township of Lyndhurst

6 N.J. Tax 246 · New Jersey Tax Court · Feb 7, 1984

Newark v. West Milford Tp., 9 N.J. 295, 303 , 88 A.2d 211 (1952); Summit v. Overlook Hospital Ass’n, 4 N.J.Tax 183 (Tax Ct.1982); N.J.S.A. 54:4-23. … Point Pleasant Manor Building Co. v. Brown, 42 N.J.Super. 297 , 126 A.2d 219 (App.Div.1956), certif. den. 23 N.J. 140 , 128 A.2d 309 (1957); Kiernan v. Primavera, 109 N.J.Super. 231 , 262 A.2d 910 (Ch.Div.1970).

Bear's Nest Condominium Ass'n v. Bergen County Board of Taxation

25 N.J. Tax 237 · New Jersey Tax Court · Oct 19, 2009

Stores Co. v. Bomugh of Morris Plains, 100 N.J. 418 , 495 A.2d 1313 (1985); Danis v. Middlesex County Board of Taxation, 113 N.J.Super. 6 , 272 A.2d 542 (App.Div.1971); Regent Care Center, Inc. v. … See Brunson v. Rutherford Lodge, 128 N.J.Super. 66 , 319 A.2d 80 (Law Div.1974).

Jacqueline Brown-Carter v. Borough of Lawnside

New Jersey Tax Court · Aug 20, 2020

Haddon Avenue Camden, New Jersey 08033 Re: Jacqueline Brown-Carter v. Borough of Lawnside Docket No. 000489-2020 Dear Counsel and Ms. … In Brill v. Guardian Life Ins.

Terrace View Gardens v. Township of Dover

5 N.J. Tax 469 · New Jersey Tax Court · Apr 30, 1982

Assoc. v. … Durgin v. Brown, 37 N.J. 189 , 180 A.2d 136 (1962).

City of Jersey City v. Seaboard Terminal & Refrigeration Co.

19 N.J. Misc. 178 · New Jersey Tax Court · Jan 21, 1941

Rep. 96 ; General Motors Corp. v. State Board of Tax Appeals (Supreme Court, 1940), 124 N. J. L. 212; 11 Atl. … Rep. 306 ; Turnley v. Elizabeth (Supreme Court, 1908), 76 N. J. L. 42; 68 Atl. Rep. 1094 ; Schetty v. City of Jersey City (State Board, 1940), 18 N. J. Mis. R. 37; 11 Atl.

Short Hills Associates v. Millburn Township

20 N.J. Tax 352 · New Jersey Tax Court · Aug 19, 2002

Stores Co. v. … In support of its position, plaintiff misapplies Brown v. Glen Rock Bor., 19 N.J.Tax 366 (App.Div.2001).

Warselle Land Corp. v. Tewksbury Township

3 N.J. Tax 565 · New Jersey Tax Court · Nov 25, 1981

Green Pond Corp. v. Rockaway Tp., 2 N.J.Tax 273, 289 (Tax Ct. 1981). The only reported opinion of a court which discussed an issue closely related to the present issue appears to be Brown v. … Jackson Tp. v. Paolin, 3 N.J.Tax 39, at 53 (Tax Ct.1981). In Brown the court considered the issue to be whether the tenant house and its curtilage were used for strictly agricultural purposes.

Devonshire Development Associates v. City of Hackensack

184 N.J. Super. 371 · New Jersey Tax Court · Mar 30, 1981

and the Tax Court, by Matawan v. … Durgin v. Brown, 37 N.J. 189 (1962).

Elrabie v. Borough of Franklin Lakes

24 N.J. Tax 158 · New Jersey Tax Court · Jul 11, 2008

See Brown v. … N.J.S.A. 54:51A-6d; Brown, supra, 19 N.J.Tax at 373 .

City of Jersey City v. Morris & Essex Railroad

24 N.J. Misc. 88 · New Jersey Tax Court · Mar 12, 1946

the State Board of Tax Appeals affirmed the decision of the County Board. … See, also, the case of Hoboken v. State Board of Equalization of Taxes, 83 N. J. L. 784; 85 Atl. Rep. 578 . In the case of Pennsylvania Railroad Co. v. Jersey City, 49 N. J. L. 540; 9 Atl. Rep. 782 ; affirmed, 51 N. J.

Lenox Inc. v. Director, Division of Taxation

19 N.J. Tax 437 · New Jersey Tax Court · Apr 20, 2001

Acquisitions v. … Muscarelle, Inc. v.

B.P.U.M. Development & Urban Renewal Corp. v. City of Camden

9 N.J. Tax 490 · New Jersey Tax Court · Jan 29, 1988

Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A. 2d 500 (1952), and exemptions are to be construed narrowly. Fedders Financial Corp. v. Taxation Div. … The judgment of the board for the tax year 1985 is affirmed.

Carriage Four Associates v. Teaneck Township

13 N.J. Tax 172 · New Jersey Tax Court · Mar 29, 1993

Terrace View Gardens v. … State v. Township of Union, 36 N.J.L. 309, 311 (Sup.Ct.1873); Brown v. Brown, 72 N.J.Eq. 667, 675, 65 A. 739 (Ch.1907).

Hapag-Lloyd A.G. v. Director

7 N.J. Tax 108 · New Jersey Tax Court · Dec 10, 1984

Matawan Boro. v. Monmouth County Tax Board, 51 N.J. 291, 300 , 240 A.2d 8 (1968); State v. Levien, 44 N.J. 323, 330 , 209 A. 2d 97 (1965). … This case is analogous to Browning-Ferris Indus. v. Taxation Div. Director, 3 N.J.Tax 16 (Tax Ct.1981).