Case law

West Orange Township v. Westrange LLC CVS and Westrange LLC C/O Ecova MS363

New Jersey Tax Court · Mar 8, 2022

See N.J.R.E. 702 (stating that an individual possessing knowledge, skill, experience, training, or education may be qualified by the court as an expert and offer opinion testimony). … Clearly, West Orange’s appraisal report should have included the specific details and examples of his market analysis but neglected to do so.

River Rats Inc. v. Borough of Fair Haven

New Jersey Tax Court · Aug 16, 2019

Twp. of West Windsor, 207 N.J. 3, 24 (2011) (“[I]n the context of tax exemptions, the burden is on the claimant to establish the right to the exemption.”). … Rather, “for something to qualify as a building in the structural sense, it must have more substance than canvas walls and a canvas roof.” Ibid.