Case law

Bloomingdale Industrial Park v. Borough of Bloomingdale

1 N.J. Tax 145 · New Jersey Tax Court · Jun 25, 1980

However, it was also used in the boarding of horses owned by other individuals, the training of horses owned by other individuals, and the training of young horse riders. In East Orange v. … Judgment will be issued affirming the action of the Passaic County Board of Taxation.

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.

Sun Pipe Line Co. v. Township of West Deptford

25 N.J. Tax 466 · New Jersey Tax Court · Jul 23, 2010

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

City of East Orange v. Church of Our Lady of Most Blessed Sacrament

21 N.J. Misc. 374 · New Jersey Tax Court · Oct 19, 1943

The Essex County Board of Taxation canceled the assessment in ioto. … The Board feels that this ease is to be distinguished from *377 Jersey City v. Bethel Baptist Church, N. J. Tax Reports, 1940, p. 43; 18 N. J. Mis. R. 208; 12 Atl.

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).

Mobil Oil Corp. v. Greenwich Township

20 N.J. Tax 66 · New Jersey Tax Court · Apr 15, 2002

In Arace v. … State 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.

Galloway Township v. Petkevis

2 N.J. Tax 85 · New Jersey Tax Court · Dec 24, 1980

Defendants claim the action of the county board was correct, citing Meixner v. Bridgewater Tp. (Dkt. # L 6796-74, Div. of T. A.-1976). … White v. State Board of Tax Appeals, 123 N.J.L. 350 , 8 A.2d 819 (Sup.Ct.1939).

City of Jersey City v. Polish Army War Veterans

18 N.J. Misc. 40 · New Jersey Tax Court · Jan 9, 1940

Washington Camp v. Board of Equalization of Taxes (Supreme Court, 1915), 87 N. J. L. 53; 93 Atl. Rep. 856 ; Perez Service Club v. … City of Passaic (State Board), filed January 10th, 1939; Knights of Columbus Building Association of Newark, New Jersey v. City of Newark (State Board), filed August 14th, 1939.

Township of Jackson v. Marsyll of B. B. Inc.

3 N.J. Tax 386 · New Jersey Tax Court · Oct 7, 1981

The township appealed to the Ocean County Board of Taxation and the assessment was sustained. … Co. of Canada v. Orange, 2 N.J.Tax 25 (Tax Ct. 1980). In that case plaintiff had filed a timely appeal from the judgment of the county board of taxation for 1978 but did not appeal the 1979 county board judgment.

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.

East Washington Realty v. Washington Borough

14 N.J. Tax 560 · New Jersey Tax Court · Mar 31, 1995

I never told Timothy Ciasulli or any other person affiliated with plaintiff that an appeal could not be filed with the Warren County Board of Taxation, as Mr. Ciasulli states in paragraph l(v) of his affidavit. … Galloway Tp. v. Dorflinger, 2 N.J.Tax 358 (Tax 1981).

Trenton Lodge No. 105 v. City of Trenton

18 N.J. Misc. 513 · New Jersey Tax Court · Jul 23, 1940

E. v. City of Hoboken (State Board), filed February 21st, 1939; affirmed, Hoboken v. Hoboken Lodge No. 74, B. P. O. E. (Supreme Court, 1939), 123 N. J. L. 506; 9 Atl. Rep. (2d) 783. … Borough of Red Bank (State Board), filed January 24th, 1939; Fifty-Six Seminary Avenue Corp. v. City of Rahway (State Board), filed April 4th, 1940.

Double MK Farm v. Frelinghuysen Township

11 N.J. Tax 6 · New Jersey Tax Court · Jan 10, 1990

New Brunswick v. Div. of Tax Appeals, 39 N.J. 537, 545 , 189 A.2d 702 (1963); Lamm Associates v. West Caldwell Boro., 1 N.J. Tax 373, 388 (Tax. Ct.1980). … Poulos v.

Jackson Construction Co. v. Township of Ocean

182 N.J. Super. 148 · New Jersey Tax Court · Aug 25, 1981

Miller v. … Greenberg v. Owens, 31 N.J. 402, 405 (1960); Hodgson v. Applegate, 31 N.J. 29, 37 (1959).

St. Michael's Passionist Monastery v. City of Union City

5 N.J. Tax 415 · New Jersey Tax Court · May 31, 1983

N.J.S.A. 54:3 — 21 provides that appeals to the county board of taxation must be filed by August 15 of the tax year. … Newark v. Fischer, 3 N.J. 488 , 70 A.2d 733 (1950); Danis v. Middlesex Co. Bd. of Taxation, 113 N.J.Super. 6 , 272 A.2d 542 (App.Div.1971); Prospect Hill Apts. v.

Rossi v. Upper Pittsgrove Township

12 N.J. Tax 235 · New Jersey Tax Court · Mar 3, 1992

. *241 Pantasote Co v. Passaic City, 100 N.J. 408, 417 , 495 A.2d 1308 (1985). In support of its position that a temporary cessation of farming constitutes a change in use, the taxing district cites Hamilton Township v. … Turnpike Auth. v. Washington Tp. 137 N.J.Super. 543 , 350 A.2d 69 (App.Div.1975), aff’d o.b. 73 N.J. 180 , 373 A.2d 652 (1977).

Tower West Apartment Ass'n v. Town of West New York

2 N.J. Tax 565 · New Jersey Tax Court · Jun 25, 1981

The assessment and the county board action thereon were: County Board Assessment Judgment Land $ -0- $ -0- Improvements 466,800 405,000 Total $466,800 $405,000 Defendant seeks no further review of the county board judgment … . *574 Plaintiff has failed to meet its burden of overcoming the presumptive correctness attending the county board judgment. Aetna Life Ins. Co. v. Newark, 10 N.J. 99 , 89 A.2d 385 (1952).

Eckardt v. Sisler Enterprises

1 N.J. Tax 25 · New Jersey Tax Court · Feb 5, 1980

Plaintiffs initiated a proceeding in the Somerset County Board of Taxation (county board) to increase the 1972 assessment on defendant’s property located at 900 Hamilton Street, Franklin Township, New Jersey. … In my view, the resolution of this issue is governed by decisions of our Supreme Court in the cases of Newark v. Fischer, 8 N.J. 191 , 84 A.2d 547 (1951); Union Terminal Cold Storage v.

Schimpf v. Little Egg Harbor Township

14 N.J. Tax 338 · New Jersey Tax Court · Aug 9, 1994

In *329 appeals to the Tax Court there is a presumption that a judgment entered by a county board of taxation is correct. Riverview Gardens v. North Arlington Bor., 9 N.J. 167, 87 A.2d 425 (1952). … This presumption stands until it is overcome by evidence that is sufficiently “definite, positive and certain in quality and quantity” to prove a valuation different from the county board’s judgment. Ford Motor Co. v.