Case law

Petrizzo v. Borough of Edgewater

2 N.J. Tax 197 · New Jersey Tax Court · Feb 9, 1981

The history of the assessments and County Board action follows: Block 50, Lots 17 & 18 Assessment County Board Land $20,700 $20,700 Improvement 4,000 1,000 $24,700 $21,700 Total Block 50, Lots 19 & 20 Assessment County Board … See Newark v. West Milford, 9 N.J. 295 , 88 A.2d 211 (1953) and Venino v. Carlstadt, 1 N.J.Tax 172 (1980).

Cedar Glen Lakes Water Co. v. Taxation Division Director

7 N.J. Tax 233 · New Jersey Tax Court · Jan 24, 1985

Initially, plaintiff relies upon Parsippany-Troy Hills *240 v. … Velasco v. Goldman Builders, Inc., supra at 134, 225 A.2d 148 .

Throckmorton v. Egg Harbor Township

12 N.J. Tax 419 · New Jersey Tax Court · Mar 2, 1992

In Cooter & Gell v. … However, Fagas v.

Schetty v. City of Jersey City

18 N.J. Misc. 37 · New Jersey Tax Court · Jan 9, 1940

See The Colonial Life Insurance Company of America v. City of Jersey City (State Board), opinion filed simultaneously herewith. The case of Koch v. City of Jersey City (Supreme Court, 1937), 118 N. J. L. 85; 191 Atl. … See Gibbs v. State Board (Court of Errors and Appeals, 1925), 101 N. J. L. 371; 129 Atl. Rep. 189 ; City of Hoboken v. Hoboken Land and Improvement Co. (State Board), filed June 7th, 1938.

Town of Dover v. Knights of Columbus Home Ass'n

24 N.J. Misc. 84 · New Jersey Tax Court · Mar 12, 1946

Elizabeth v. Cory, 73 N. J. L, 699, 706; 65 Atl. Rep. 500 ; Cooper Hospital v. City of Camden, 70 N. J. L. 478; 57 Atl. Rep. 260 ; and Mausoleum Builders of New Jersey v. State Board of Taxes, 88 N. J. L. 592; 96 Atl. … Carteret Academy v. State Board, 102 N. J. L. 525; 133 Atl. Rep. 886 ; affirmed, 104 N. J. L. 165; 138 Atl. Rep. 919 ; Blair Academy v. State Board, 6 N. J. Mis. R. 498; 141 Atl. Rep. 789 ; affirmed, 106 N. J.

Salt & Light Co. v. Mount Holly Township

15 N.J. Tax 274 · New Jersey Tax Court · Nov 8, 1995

Franklin v. … See Yorgason v.

Otelsberg v. Bloomfield Township

18 N.J. Tax 243 · New Jersey Tax Court · Jun 25, 1999

Taxpayer received his 1997 notice of assessment for $162,300, and appealed same to the Essex County Board of Taxation (“County Board”). … The Supreme Court in Edwards v.

Chadwick 99 Associates v. Director, Division of Taxation

23 N.J. Tax 390 · New Jersey Tax Court · May 10, 2007

Corp. v. … Plaintiffs rely on Baldwin Construction Co. v. Essex County Board of Taxation, 16 N.J. 329 , 108 A.2d 598 (1954), and West Milford Tp. v. Van Decker, supra, 120 N.J. 354 , 576 A.2d 881 .

Hackensack Water Co. v. Township of North Bergen

18 N.J. Misc. 627 · New Jersey Tax Court · Oct 22, 1940

In Long Dock Co. v. State Board of Assessors (Supreme Court, 1909), 78 N. J. L. 44 (at p. 53); 73 Atl. … Long Dock Co. v. State Board of Assessors (Supreme Court, 1916), 89 N. J. L. 108, 111; 97 Atl. Rep. 900 .

Edgeboro Disposal, Inc. v. Division of Taxation

11 N.J. Tax 463 · New Jersey Tax Court · Feb 22, 1991

See Bernards Tp. v. Taxation Div. Director, 7 N.J. … See Robson v. Rodriquez, 26 N.J. 517, 523 , 141 A.2d 1 (1958); see also Wilson v.

Nutley Township v. Anzalone

16 N.J. Tax 304 · New Jersey Tax Court · Dec 3, 1996

Co. v. … State v.

Jos. L. Muscarelle Dev. Co. v. Manalapan Tp.

13 N.J. Tax 330 · New Jersey Tax Court · Jul 8, 1993

, the failure is not a *335 jurisdictional defect such as to invalidate the board’s judgment. … In Lecross Assocs. v.

Macpherson v. City of Jersey City

19 N.J. Misc. 139 · New Jersey Tax Court · Feb 4, 1941

The Hudson County Board of Taxation affirmed the levy on appeal, and petitioner now prays before this board for a cancellation of the assessment on the ground that the estate consists entirely of cash in bank, exempt from … This was an indispensable prerequisite, Public Service Corporation of New Jersey v. City of Newark, New Jersey Tax Reports, 1934-939, p. 269, and in default thereof, the exemption is disallowed.

Woodstown Borough v. Friends Home at Woodstown

12 N.J. Tax 197 · New Jersey Tax Court · Jan 24, 1992

/Hartwyck West, Inc. v. … Compare Weymouth Tp. v. Memorial Pk. Fam. Prac.

Jefferson House Investment Co. v. Chatham Borough

4 N.J. Tax 669 · New Jersey Tax Court · Oct 22, 1982

The Morris County Board of Taxation reduced the assessment to $573,600. The 1979 assessment of $573,600 reflected the 1978 county board of Taxation reduction. … This calculation is properly made by using *680 the original assessment of $675,000, not the assessment as reduced to $573,600 by the county board of taxation. Rumson v. Haran, 3 N.J.Tax 590 (Tax Ct. 1981).

Cumberland Arms Associates v. Burlington Township

10 N.J. Tax 255 · New Jersey Tax Court · Nov 9, 1988

[Newark v. … Alexander v.

Jackson Tp. v. Paolin

3 N.J. Tax 39 · New Jersey Tax Court · Jun 29, 1981

Tax 39 (1981) JACKSON TOWNSHIP, PLAINTIFF, v. PATSY A. PAOLIN, DEFENDANT. PATSY A. PAOLIN, PLAINTIFF, v. JACKSON TOWNSHIP, DEFENDANT. Tax Court of New Jersey. June 29, 1981. *41 Ronald L. … Accord, State v. Washington Tp., 73 N.J. 182 , 373 A. 2d 652 (1977). In Andover Tp. v.

Blanchard Lumber Co. v. City of Newark

18 N.J. Misc. 32 · New Jersey Tax Court · Dec 19, 1939

S. 54:4-3.20), was denied by the Essex County Board of Taxation. The courts of this state have, however, held that such property is exempt from taxation under the act cited. Halligan and McLellan, Inc., v. … Fitzsimmons, clerk in charge of the Newark Board of Assessments and Taxation.

Pantasote Co. v. City of Passaic

6 N.J. Tax 34 · New Jersey Tax Court · Aug 22, 1983

The assessed values, as well as the judgment of the county board, are as follows: Original Assessment -1979 County Board Land $149,400 $149,400 Impts. 1,468,500 1,468,500 Total 1,617,900 1,617,900 Original Assessment -1980 … Further, a similar presumption attaches to the judgment of the county board on an appeal. Riverview Gardens v. No. Arlington, 9 N.J. 167, 174-175 , 87 A.2d 425 (1952).

New Plan Realty Trust v. Brick Township

23 N.J. Tax 225 · New Jersey Tax Court · Aug 22, 2006

See Southland Corp. v. Dover Tp., 21 N.J. … Mahwah v. Bergen County Bd. of Taxation, 98 N.J. 268, 280-81 , 486 A.2d 818 , cert. denied sub nom Demarest v.