Case law

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.

Cairola-Barber Post No. 2342, Inc. v. Borough of Fort Lee

2 N.J. Tax 262 · New Jersey Tax Court · Feb 25, 1981

In construing N.J.S.A. 54:4-3.5, in Pascack Valley, the Board of Tax Appeals held that Sons of Veterans' Building Association v. … In City of Long Branch v.

Wellington v. Township of Hillsborough

27 N.J. Tax 37 · New Jersey Tax Court · Oct 24, 2012

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

Diament v. Borough of Fort Lee

3 N.J. Tax 70 · New Jersey Tax Court · Jul 17, 1981

Associates v. … the board was not offered here.

Borough of Bergenfield v. Martin

19 N.J. Misc. 1 · New Jersey Tax Court · Dec 10, 1940

See Virtue v. Freeholders of Essex (Supreme Court, 1901), 67 N. J. L. 139, 148; 50 Atl. Rep. 360. … Mellor v. Kaighn (Court of Errors and Appeals, 1916), 89 N. J. L. 543; 99 Atl. Rep. 207 ; Washington Township v. Mercer County Board of Taxation (Supreme Court, 1914), 85 N. J. L. 547; 89 Atl.

Appeal of Textile Research Institute, Inc. v. Township of Princeton

25 N.J. Misc. 94 · New Jersey Tax Court · Dec 17, 1946

Board of Trustees of Blair Academy v. State Board, 6 N. J. Mis. R. *96 498; affirmed, 106 N. J. L. 556, and New Providence v. Lions Club, 19 N. J. Mis. R. 103. … This claim fails to meet the tests enunciated by the Supreme Court in Dwight School v. State Board of Tax Appeals, 114 N. J. L. 594.

Dowd v. Howell Township

15 N.J. Tax 82 · New Jersey Tax Court · Jun 16, 1995

Denbo v. … See also Miele v.

U.S. Land Resources v. Borough of Roseland

24 N.J. Tax 484 · New Jersey Tax Court · May 15, 2009

In Freehold Office Park v. … Interestingly, the court cited Lecross Associates v.

Belles v. East Amwell Tp.

2 N.J. Tax 103 · New Jersey Tax Court · Jan 5, 1981

East Orange v. Palmer, 47 N.J. 307, 318 , 220 A. 2d 679 (1966). … Kuvin v. Newark, 129 N.J.L. 115 , 28 A. 2d 271 (Sup.Ct. 1942).

Schizophrenia Foundation v. Montgomery Township

4 N.J. Tax 662 · New Jersey Tax Court · Oct 21, 1982

Accord, Shelton College v. Ringwood, 48 N.J.Super. 10 , 136 A.2d 660 (App.Div.1957). Similarly, in Grace & Peace Fellowship Church v. … The court in Shelton College v.

Christian Asset Management Corp. v. City of East Orange

19 N.J. Tax 469 · New Jersey Tax Court · Sep 11, 2001

Otelsberg v. Bloomfield, Tp., 18 N.J.Tax, 243, 249 (Tax 1999). … Muscarelle Inc. v. Saddle Brook Tp., 14 N J.

Borough of Little Ferry v. T. J. Sokol Ass'n

19 N.J. Misc. 264 · New Jersey Tax Court · Mar 18, 1941

Respondent justifies the action of the Bergen County Board as proper under R. … Fifty-Six Seminary Avenue Corp. v. City of Rahway, New Jersey Tax Reports 1934-1939, p. 666.

Rider College v. City of Trenton

19 N.J. Misc. 304 · New Jersey Tax Court · Apr 1, 1941

Institute of Roly Angels v. Bender (Supreme Court, 1909), 79 N. J. L. 34; 74 Atl. Rep. 251 ; Mayor of Princeton, Sc., v. State Board (Supreme Court, 1921), 96 N. J. L. 334; 115 Atl. Rep. 342 . … Dwight School of Englewood v. Stale Board, Sc. {Supreme Court, 1935), 114 N. J. L. 594; 177 Atl. Rep. 875 , and cases cited.

City of Newark v. Nine-Sixteen Welfare Club

21 N.J. Misc. 17 · New Jersey Tax Court · Dec 22, 1942

A. 54:4-3.26, under prior decisions of this board. See The Sons of Veterans Building Association v. City of Paterson, 19 N. J. Mis. R. 106; 17 Atl. Rep. (2d) 554 (State Board, 1941); Peter Post v. … Rep. (2d) 636 (State Board, 1941) ; see, also, Cranford v.

Greenwald v. Borough of Metuchen

1 N.J. Tax 228 · New Jersey Tax Court · Mar 7, 1980

Co. v. … In re Appeal of Kents, supra; Feder v. Passaic, 105 N.J.Super. 157 , 251 A.2d 457 (App.Div.1969); Piscataway Associates v. Piscataway Tp., 73 N.J. 546 , 376 A.2d 527 (1977). *235 In Siegal v.

Post v. Warren Point Volunteer Firemen's Ass'n

19 N.J. Misc. 367 · New Jersey Tax Court · Apr 29, 1941

The County Board dismissed the appeal, hence these proceedings before this board. … Trustees of Young Men’s and Young Women’s Hebrew Association of Newark v. State Board of Tax Appeals (Supreme Court, 1938), 119 N. J. L. 504; 197 Atl. Rep. 372 ; affirmed, (Court of Errors and Appeals, 1938), 121 N. J.

City of Jersey City v. Convention

18 N.J. Misc. 209 · New Jersey Tax Court · Apr 2, 1940

A. of Garfield v. Stale Board of Tax Appeals (Supreme Court, 1936), 14 N. J. Mis. R. 831; 186 Atl. Rep. 702 ; City of Trenton v. Trenton Masonic Temple Association (Supreme Court, 1930), 8 N. J. Mis. R. 778; 151 Atl. … Rep. 395 ; followed in The Atlantic District of the Evangelical Lutheran Synod v. City of Union City (State Board), March 21st, 1939, and Trustees of Shomrai Shabbos Shel Chevra B’nai Jacob v.

New West Developers, LLC v. Twp. of Irvington/Crown Real Estate Holdings, Inc. v. Twp. of Irvington

New Jersey Tax Court · Dec 27, 2021

Sun Pipe Line Co. v. Twp. of W. Deptford, 25 N.J. Tax 466, 476 (Tax 2010) (quoting Christian Asset Management Corp. v. City of East Orange, 19 N.J Tax 469, 474-75 (Tax 2001)). … Plaintiffs next contend that defendant is precluded from raising non-payment of taxes in the Tax Court because it failed to do so when the matters were heard by the county tax board, citing Frisina v.

Bass River Township v. Hogwallow, Inc.

1 N.J. Tax 612 · New Jersey Tax Court · Nov 24, 1980

In Andover Tp. v. … In Weisenfeld v.