Case law

Harris Corp. v. Director, Division of Taxation

15 N.J. Tax 119 · New Jersey Tax Court · Aug 3, 1995

See Borgia v. … In Passaic v.

Woman's Club v. Township of Little Falls

20 N.J. Misc. 278 · New Jersey Tax Court · Jun 16, 1942

In City of Camden v. Camden County Board of Taxation (Supreme Court, 1938), 121 N. J. L. 262; affirmed (Court of Errors and Appeals, 1939), 122 Id. 381; 5 Atl. … City of Elizabeth, Id. p. 675; Camp No. 62, Patriotic Order of Americans v. City of Camden (State Board, 1941), 19 N. J. Mis. R. 115; 17 Atl. Rep. (2d) 566.

BASF Corp. Coating & Ink Division v. Town of Belvidere

22 N.J. Tax 550 · New Jersey Tax Court · Dec 19, 2005

Koch v. … See Busik v.

Overlook Hospital Ass'n v. City of Summit

6 N.J. Tax 90 · New Jersey Tax Court · Sep 22, 1983

As stated in Boys Club of Clifton v. … Maine Medical Center v. Lucci, 317 A.2d 1 (Me.Sup.Ct.1974); Bowers v. Akron City Hospital, 16 Ohio St.2d 94 , 243 N.E.2d 95 (Sup.Ct.1968); Ellis Hospital v. Fredette, 27 App.Div.2d 390, 279 N.Y.S.2d 925 (App. Div.1967).

Sons of Veterans Building Ass'n v. City of Paterson

19 N.J. Misc. 106 · New Jersey Tax Court · Jan 21, 1941

An application for exemption from taxation to the Passaic County Board of Taxation was denied, except for the personalty assessment of $500, which was canceled. No appeal as to the personalty was filed with this board. … Cranford v. Cranford Legion Holding Co., Inc., New Jersey Tax Reports, 1934-1939, p. 293; Ellsworth Camp No. 32, Sons of Union Veterans v. City of Union City, Id. 673; City of Asbury Park v.

Craftsmen's Club of Rahway v. City of Rahway

18 N.J. Misc. 114 · New Jersey Tax Court · Feb 6, 1940

Borough of Red Bank (State Board), filed January 24th, 1939, followed in Hoboken Lodge No. 74, Benevolent Protective Order of Elks of America v. … City of Hoboken (State Board), filed February 21st, 1939, affirmed, City of Hoboken v. Hoboken Lodge No. 74, B. P. O. Elks of America (Supreme Court, 1939), 123 N. J. L. 506; 9 Atl. Rep. (2d) 783.

City of East Orange v. Lismarc Realty Management Corp.

7 N.J. Tax 469 · New Jersey Tax Court · Jul 16, 1985

Melone v. Jersey Central Power & Light Co., 18 N.J. 163 , 113 A.2d 13 (1955). … Evesham Tp. v. Nye, 3 N.J.Tax 183, 187 (Tax Ct.1981).

Cherry Hill Industrial Properties v. Voorhees Tp.

3 N.J. Tax 63 · New Jersey Tax Court · Jul 14, 1981

It was held in Bogota v. Brewster Equip. Co., 83 N.J.Super. 586, 599 , 200 A.2d 629 (App.Div.1964), that “the property alleged to have been omitted must be specified and proved within a reasonable degree. … Hackensack Water Co. v. Tax Appeals Div., 2 N.J. 157, 166 , 65 A.2d 828 (1949).

City of Newark v. Hahne & Co.

20 N.J. Misc. 39 · New Jersey Tax Court · Dec 30, 1941

This was reduced to $814,200 by the Essex County Board of Taxation, and the city appeals to restore the assessment as made. … Household Finance Corp. v. State Board of Tax Appeals (Supreme Court, 1941), 126 N. J. L. 399; Household Finance Corp. v. State Board of Tax Appeals (Supreme Court, 1937), 119 Id. 230.

College of Paterson v. City of Paterson

18 N.J. Misc. 29 · New Jersey Tax Court · Dec 12, 1939

A. of Garfield v. State Board (Supreme Court, 1936), 14 N. J. Mis. R. 831; 186 Atl. Rep. 702 , cited by petitioner, as authority to the contrary. … Dana College v. State Board of Tax Appeals (Supreme Court, 1936), 14 N. J. Mis. R. 308; 184 Atl. Rep. 412 . For the reasons aforementioned the judgment of the Passaic County Board is affirmed.

JC Trapper, LLC v. City of Jersey City

19 N.J. Tax 421 · New Jersey Tax Court · Feb 22, 2001

In New Jersey State Bar Ass’n. v. … In Garvey v.

McBride v. City of Jersey City

19 N.J. Misc. 637 · New Jersey Tax Court · Nov 18, 1941

county board. … A. 54:4-15, as construed in Public Service Corp. v. City of Newark, New Jersey Tax Reports, 1934-1939, p. 269. 3.

Girls Friendly Society v. City of Cape May

20 N.J. Misc. 65 · New Jersey Tax Court · Feb 10, 1942

purposes * * * provided in case of all of the foregoing, the buildings, * * * or the * * * corporations * * * using them * * * are not conducted for profit * *■ An appeal for exemption was dismissed by the Cape May County Board … Exemption must be denied under the authority of Trustees of Young Men’s and Young Women’s Hebrew Associations v. State Board (Supreme Court, 1938), 119 N. J. L. 504; 197 Atl.

Eagle Plaza Associates v. Voorhees Township

6 N.J. Tax 582 · New Jersey Tax Court · Sep 26, 1984

Sheeran v. Nationwide Mut. Ins. Co., Inc., 80 N.J. 548 , 404 A. 2d 625 (1979); Hancock v. Board of Review, 46 N.J.Super. 418 , 134 A.2d 775 (App.Div.1957); Lopez v. … Commonwealth Water Co. v. Bernards Tp., 3 N.J.Tax 428, 433 (Tax Ct.1981); Mahwah Tp. v. Bergen County, 2 N.J.Tax 479, 482 (Tax Ct.1981).

Elbert Lively & Co. v. Director, Division of Taxation

5 N.J. Tax 431 · New Jersey Tax Court · May 26, 1983

N.J.S.A. 54:32B-3(b)(2)(v). … Transactions with Brown Boveri Corp., L & Z Tool and Gibson Tube, Inc.

Brick Associates v. Township of Brick

4 N.J. Tax 510 · New Jersey Tax Court · Aug 5, 1982

appraisal is prepared for use before the county board. … Under the circumstances, the presumption of correctness has not been overcome and the court cannot disturb the assessment fixed by the county board judgment. [Schmertz v.

Cassini v. City of Orange

16 N.J. Tax 438 · New Jersey Tax Court · Jul 8, 1997

Great Adventure, Inc. v. … Corp. v.

Middlesex Builders, Inc. v. Township of Old Bridge

1 N.J. Tax 305 · New Jersey Tax Court · May 9, 1980

The County Board eliminated the increase in its 1977 judgment. … This would be in accord with the principles enunciated in Feder v. City of Passaic, 105 N.J.Super. 157 , 251 A.2d 457 (App.Div.1969) and New Brunswick v.

Green v. East Orange

21 N.J. Tax 324 · New Jersey Tax Court · Apr 28, 2004

[Cassini v. Orange City, 16 N.J.Tax 438, 450-53 (1997).] … See also Pi-Con, Inc. v. A.J. Anderson Const.

Chevron U.S.A. Inc. v. City of Perth Amboy

9 N.J. Tax 571 · New Jersey Tax Court · Mar 24, 1988

While defendant argues, citing Gehin-Scott v. … Props, v.