Case law

City of Egg Harbor City v. County of Atlantic County

10 N.J. Tax 7 · New Jersey Tax Court · May 4, 1988

Exemptions from local property taxation are strictly construed, and the burden of proof is on the taxpayer claiming tax exemption to establish the asserted right. Jamouneau v. … The fourth situation is clearly analogous to the first two, and the property is exempt from local property taxation.

Oorah, Inc. v. Township of Lakewood

New Jersey Tax Court · Dec 18, 2017

Beginning in March 2012, the Lakewood Cheder School, a non-profit entity, rented the property for what plaintiff contends are uses qualifying for an exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6. … Plaintiff’s moving papers clearly establish that plaintiff’s counsel was proceeding under the impression that the assessor did not dispute plaintiff’s ownership and use of the subject property satisfied the statutory criteria

International Flavors & Fragrances Inc. v. Union Beach Borough

21 N.J. Tax 403 · New Jersey Tax Court · May 3, 2004

exactly what was included in several Means cost categories; 3) he provided personal judgments as opposed to judgments set forth in the Means manuals, had insufficient knowledge to make those judgments, and was not offered or qualified … The Colgate-Palmolive appraisal clearly was intended to provide an approximate value in order to facilitate settlement of a tax appeal with respect to that property.

Estate of Joan Lee Johnston v. Director, Division of Taxation

New Jersey Tax Court · Jun 18, 2018

“The distinction between a person in his personal capacity and in his capacity as a representative, or as an executor, is so clearly drawn that the two characters or capacities are separate … same parties are on both sides of the proceeding or directing the proceedings (i.e. individual who is both an executor and a claimant or beneficiary); • the value of a claim as determined by a qualified

Senos Suzanne & Scully C/O Boyle v. Township of Brick; La Porte Associates C/O Duch v. Township of Brick; D&R Rento Holdings LLC C/O v. Township of Brick

New Jersey Tax Court · Jun 30, 2025

However, the assessor has not clearly spelled out the reason for the increases, or why the increases did not revert to the pre-Sandy level. II. … Qualified farmland does not require a compliance plan since this is addressed in a separate statutory section. Ibid.

Michael Giammarino and Roseann Giammarino v. Dir., Div. of Taxation

New Jersey Tax Court · Jul 9, 2025

This power is analogous to the qualified constitutionally-based privilege of the President, which is ‘fundamental to the operation of government and inextricably rooted in the separation of powers. . . .’” Nero v. … Thus, the executive privilege stems from the recognition that “[a] vital public interest is clearly involved in the effectiveness of the decision-making . . . duties of the executive.” Id. at 226.

E.S.S. Co. v. Director, New Jersey Division of Taxation

New Jersey Tax Court · Dec 7, 2021

Plaintiff’s insufficient recordkeeping and misplaced SUT crediting is not enough to qualify as “cogent evidence [that is] ‘definite, positive and certain in quality and quantity.’” Yilmaz, Inc. v. … The personal liability of persons required to collect sales tax is established in N.J.S.A. 54:32B-14(a).

Hess Realty Corp. v. Director, Division of Taxation

10 N.J. Tax 63 · New Jersey Tax Court · Jul 14, 1988

As the Director notes, the mere fact that HRC owned these properties is not sufficient to qualify any of them as a “regular place of business” pursuant to statute, regulation and the relevant decisional law. … It is also clearly understood that the established apportionment formulas are necessarily imperfect and there is a margin of error in all of them. Id., 463 U.S. at 184 , 103 S.Ct. at 2950 , 77 L.Ed.2d at 565 .

595 New Brunswick LLC v. City of Perth Amboy.

New Jersey Tax Court · Jun 13, 2017

She also stated that she believed and understood the Ordinance was “established to promote commercial development,” thus, it did not adopt the provisions of the Abatement/Exemption Law which included “commercial to residential … The Tax Court held that it “clearly” had jurisdiction to review the county board judgment. Id. at 246.

HPT TA Properties Trust v. Bloomsbury Borough

New Jersey Tax Court · Oct 1, 2018

Hagaman had not been qualified as an expert witness and indicated that she could only testify as to how the assessment came about, not about the land values. 13 “This … The testimony of the borough assessor clearly and unequivocally was that the land assessment was based on a $200,000 per acre value attributed to a 2006 revaluation formulated by Appraisal Systems using the Cost Approach

The Senior Citizens Center of the Ukrainian Orthodox Church of St. Volodimir V.Township of Franklin

New Jersey Tax Court · Jan 3, 2018

They instead pay monthly maintenance fees and any assessments established by SCA, GP from time to time. … Although plaintiff’s counsel referred on the record to the residents having a “life estate” in the units they occupy, this clearly is an inaccurate representation of their rights.

Coastal Eagle Point Oil Co. v. West Deptford Township

13 N.J. Tax 242 · New Jersey Tax Court · Mar 31, 1993

I conclude that the income approach to value as used herein is so conjectural and clearly inappropriate that it does not meet the required standard of evidence to give it any acceptable weight; therefore, it will be disregarded … In arriving at his market conclusion, Kline testified that he examined the Texaco-Coastal sale to ascertain if it would independently qualify as a market comparable sale, and after interviewing the relevant participants and

West Orange Township v. Crest Ridge Realty, LLC

New Jersey Tax Court · Jun 28, 2023

The standard established by our Supreme Court in Brill is as follows: West Orange Township v. … Challenges to the decisions, actions, and assessments by government officials implicate well-established principles that condition a waiver of sovereign immunity upon keen adherence to statutory provisions and must be strictly

BASF Corp. Coating & Ink Division v. Belvidere Town

23 N.J. Tax 551 · New Jersey Tax Court · Dec 14, 2007

When a comparable sale has an entirely different highest and best use from the highest and best use of the subject site as vacant, “the transaction does not qualify as a comparable sale and should be dismissed from further … The cost expert had no plans, not even general layout plans, for any of at least twelve other buildings clearly identified on the site plan for the Windsor facility, and thus could not know whether any of these buildings

H&M Bay, Inc. v. Dir., Div. of Taxation

New Jersey Tax Court · Dec 21, 2023

. § 381 (1959), confers immunity on plaintiff from taxes under the CBT Act. In addition, plaintiff maintains that it does not have a taxable nexus in New H & M Bay, Inc. v. … Moreover, an examination of defendant’s regulations further reveals that when a foreign corporation “engages in contacts within New Jersey . . . regardless of whether it has formally qualified or is authorized to do business

H. Scott Gurvey by Amy R. Gurvey Esq. v. Montclair Twp.

New Jersey Tax Court · May 10, 2017

However, the task sought to be performed by the writ must be certain, clearly established, indisputable and imperative. See Kerr v. United States District Court, 426 U.S. 394, 402-403, 96 S. Ct. 2119, 2123-2124, 48 L. … Nonetheless, plaintiffs’ motion fails to establish any basis warranting relief under R. 4:50- 1.

Marina District Development Co. v. City of Atlantic City

27 N.J. Tax 469 · New Jersey Tax Court · Oct 18, 2013

The resulting impact on revenue at the Borgata was established at trial. … Over the municipality’s objection, he was qualified as an expert in the appraisal of real estate and the appraisal of casino-hotels.

Stanislaus Food Products Corp v. Director, Div. of Taxation

New Jersey Tax Court · Apr 23, 2021

The taxpayer filed amended returns indicating it qualified as a P.L. 86-272 taxpayer, thus exempting it from a net income tax such as the CBT. … Agreeing that the taxpayer qualified as a P.L 86-272 entity for 2012 through 2014, the Director allowed a refund of the CBT.

West Side Community Center v. City of Asbury Park

New Jersey Tax Court · Feb 28, 2018

As a result, HUD disallowed the grant of $27,525 (i.e., the City had to repay these funds to the HUD). 8 The City did not appeal HUD’s determination because, while arguably the grant to WSCC qualified as emergency funds … Clearly, the Legislature could not have so intended. As pointed out aptly in Cascade Corp. v. Township of Middle, 323 N.J. Super. 184, 189 (App.

Jason Nunnermacker v. City Council of City of Hackensack and the Hackensack University Medical Center

New Jersey Tax Court · Jun 30, 2022

Fourth, the New Jersey Constitution and the statute, N.J.S.A. 40A:48-2, "clearly afford to [the City Council] the right to act in the best interests of both the municipality and its citizens, in this case by resolving, … The Legislature established a statutory framework to keep assessors free .from local interference. Ream v. Kuhlman, 112 N.J. Super 175, 189-91 (App. Div. 1970).