Case law

Cantrell v. Upper Pittsgrove Township

1 N.J. Tax 508 · New Jersey Tax Court · Sep 25, 1980

Rek Investment Co. v. Newark, 80 N.J.Super. 552 (App.Div.1963). … Siegal v. Newark, 38 N.J. 57 , 183 A.2d 21 (1962).

New Jersey Ass'n of School Business Officials, Inc. v. Hamilton Township

22 N.J. Tax 467 · New Jersey Tax Court · Aug 8, 2005

Defendant points to Secondary School Admissions Test Board, Inc. v. Princeton Borough, supra, 13 N.J. … Defendant has additionally cited Gwinnett County Board of Tax Assessors v. Georgia School Board Ass’n, 211 Ga.App. 437 , 439 S.E.2d 666 (1993).

Atlantic City v. Atlantic Deauville, Inc.

5 N.J. Tax 459 · New Jersey Tax Court · Jun 27, 1983

Nor is there any authority for plaintiff’s allegation that council can only ratify the actions of a board member. One of the issues involved in Edgewater Pk. Tp. v. Edgewater Pk. … Both Morton v. Clark Tp., supra, and Kramer v.

Van Winkle v. Borough of Rutherford

12 N.J. Tax 290 · New Jersey Tax Court · Jan 9, 1992

Stores Co. v. Borough of Morris Plains, 100 N.J. 418, 424 , 495 A. 2d 1313 (1985). Appeals from local property tax assessments must be filed with the county board of *293 taxation by August 15 of each year. … Appeals from the county board must be filed with the Tax Court within 45 days from the determination of the county board. N.J.S.A. 54:51A-9(a).

Ewing Cemetery Ass'n v. Ewing Township

18 N.J. Misc. 558 · New Jersey Tax Court · Sep 10, 1940

See Township of Cranford v. Cranford Legion Holding Co., Inc. (State Board), filed November 10th, 1936. Despondent urges upon us that the operation of a crematory is not within petitioner’s proper corporate powers. … The judgment of the Mercer County Board is reversed, and the assessment ordered canceled.

L & Z Realty Co. v. Borough of Ringwood

6 N.J. Tax 450 · New Jersey Tax Court · May 18, 1984

In 1976, under Mesavage’s direction, 61,700 board-feet of timber were sold for $2,280. … Judgment will be entered affirming the judgment of the Passaic County Board of Taxation.

200 43rd Street, L.L.C. v. City of Union City

16 N.J. Tax 138 · New Jersey Tax Court · Oct 18, 1996

Lamm Assocs. v. Borough of West Caldwell, 1 N.J.Tax 373 (Tax 1980); Borough of Fort Lee v. … See Beranto Towers v.

American Dispenser Co. v. Borough of Carlstadt

8 N.J. Tax 70 · New Jersey Tax Court · Nov 14, 1985

The most notable cases dealing with N.J.S.A. 54:4-54 are Farmingdale Realty Co. v. Farmingdale, 55 N.J. 103 , 259 A.2d 708 (1969) and McShain v. Evesham Tp., 163 N.J.Super. 522 , 395 A. 2d 251 (Law Div.1978). … Such mistakes go essentially to valuation and are remediable by appeal to the county board.

Rockstone Group v. Lakewood Township

18 N.J. Tax 117 · New Jersey Tax Court · Mar 24, 1999

Cumberland Arms v. Burlington Tp., 10 N.J.Tax 255, 266 (Tax 1988). … Union Minerals and Alloys Corp. v. Kearny, 11 N.J.Tax 280, 283 (Tax 1990) (citing Hudson Terrace Apartments v.

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.

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.

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.

Wilshire Selby West, Ltd. v. Ramsey Borough

6 N.J. Tax 60 · New Jersey Tax Court · Oct 3, 1983

Hudson Terrace Apts. v. Ft. … See Curtiss Wright Corp. v. Wood-Ridge, 4 N.J.Tax 68 , 73 n. 4 *63 (Tax Ct.1982), and Edgewater v.

Life With Joy, Inc. v. Township of Green/Township of Green v. Life With Joy, Inc.

New Jersey Tax Court · Mar 25, 2022

[N.J.S.A. 54:4-3.6] While value determinations by County Boards generally enjoy a presumption of validity, MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. … “Without timely filing of review petitions a county tax board . . . is without jurisdiction to grant the review sought.” Danis v. Middlesex Cty. Bd. of Taxation, 113 N.J. Super. 6, 10 (App. Div. 1971)).

Socony-Vacuum Oil Co. v. Borough of Edgewater

23 N.J. Misc. 199 · New Jersey Tax Court · Jun 5, 1945

In the ease of Lehigh and Wilkes-Barre Coal Co. v. Junction, 75 N. J. L. 922, 927; 68 All. … And in the case of State, Lehigh and Wilkesbarre Coal Co., Pros., v.

Township of Jackson v. Hamburger

2 N.J. Tax 430 · New Jersey Tax Court · Apr 27, 1981

Rothman v. Hackensack, 1 N.J.Tax 438 (Tax Ct. 1980). *436 In Andover Tp. v. … Wiesenfeld v. S.

Nutley Township v. Anzalone

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

Co. v. … State v.

Farmers Reliance Insurance v. City of Trenton

18 N.J. Misc. 569 · New Jersey Tax Court · Sep 10, 1940

Cumberland Mutual Fire Insurance Co. v. City of Bridgeton (State Board), filed October 9th, 1939. … The judgment of the Mercer County Board in affirming the assessment, is sustained.

Estate of Frankel v. Borough of Hillsdale

10 N.J. Tax 213 · New Jersey Tax Court · Sep 29, 1988

Newark v. Fischer, 3 N.J. 488 , 70 A.2d 733 (1950); Danis v. Middlesex Cty. Bd. of Tax, 113 N.J.Super. 6 , 272 A.2d 542 (App.Div.1971); Mayfair Holding Corp. v. North Bergen Tp., 4 N.J.Tax 38 (Tax Ct.1982). … Clairol v. Kingsley, 109 N.J.Super. 22 , 262 A.2d 213 (App.Div.), aff'd 57 N.J. 199 , 270 A.2d 702 (1970); Sun Life Assur. of Canada v. Orange, 2 N.J.Tax 25 (Tax Ct.1980).

All Monmouth Landscaping & Design, Inc. v. Manalapan Township

23 N.J. Tax 250 · New Jersey Tax Court · Oct 20, 2006

of Taxation (“County Board”). … See also Prowitz v.