Case law

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.

Mobil Administrative Service Co. v. Mansfield Township

15 N.J. Tax 583 · New Jersey Tax Court · May 20, 1996

with the judgment of the County Board. … In Lawlor v.

City of Hoboken v. East German Annual Conference of the Methodist Episcopal Church

19 N.J. Misc. 266 · New Jersey Tax Court · Mar 18, 1941

The property involved herein was ordered exempt from taxation for the year 1939 by the Hudson County Board of Taxation. … A. of Garfield v. State Board of Tax Appeals (Supreme Court, 1936), 14 N. J. Mis. R. 831; 186 Atl. Rep. 702 ; City of Trenton v. Trenton Masonic Temple Association (Supreme Court, 1930), 8 N. J. Mis. R. 778; 151 Atl.

Snyder v. Township of Sparta

16 N.J. Tax 321 · New Jersey Tax Court · Feb 25, 1997

The County Board affirmed such denial. … In Greenwald v.

Irvington Auto Co. v. Town of Irvington

20 N.J. Misc. 166 · New Jersey Tax Court · Apr 21, 1942

Tennant v. State Board of Taxes and Assessment (Court of Errors and Appeals, 1921), 95 N. J. L. 465; Ridgewood Elks Holding Co. v. Village of Ridgewood (Court of Errors and Appeals, 1941), 127 Id. 295; 22 Atl. … If it chooses, respondent may proceed before this board, within a reasonable time, on notice to the true owner of the property, to correct the name of the taxpayer assessed. Union Terminal Cold Storage Co. v.

Intercare Health System, Inc. v. Cedar Grove Tp.

11 N.J. Tax 423 · New Jersey Tax Court · Dec 14, 1990

This court, in New Brunswick v. … In Long Branch v.

City of Newark v. Block 322, Lots 38 & 40

17 N.J. Tax 103 · New Jersey Tax Court · Dec 1, 1997

For 1993, a tax appeal was filed, the county board affirmed the assessment, and no further appeal was taken. For the prior years, no appeals were taken. Thus, under N.J.S.A 54:3-21, F.M.C. Stores Co. v. … Blair Academy v. Blairstown Tp., 95 N.J.Super. 583 , 232 A.2d 178 (App.Div.1967), certif. denied 50 N.J. 293 , 234 A.2d 401 (1967); Emanuel Missionary Baptist Church v.

Hackensack Water Co. v. Borough of Haworth

1 N.J. Tax 73 · New Jersey Tax Court · Apr 1, 1980

E. g., State v. State Board of Tax Appeals, 134 N.J.L. 34 , 45 A.2d 599 (Sup.Ct.1946), aff’d 135 N.J.L. 481, 482 , 52 A.2d 852 (E. & A.1947) (railroad property); Jersey City v. … County board judgments.

Gehin-Scott v. Willingboro Township

1 N.J. Tax 546 · New Jersey Tax Court · Sep 30, 1980

Auth. v. … Switz v.

Fields v. Trustees of Princeton University

28 N.J. Tax 574 · New Jersey Tax Court · Nov 5, 2015

Ctr. v. … “The burden of persuading the Tax Court that a tax exemption is merited is on the claimant ‘even when the county board has granted exemption and the appeal is by the municipality.’ ” Borough of Hamburg v.

Town of Morristown v. Womans Club of Morristown

10 N.J. Tax 309 · New Jersey Tax Court · Jan 5, 1989

The. taxing district challenged the action of the assessor before the Morris County Board of Taxation and has the right to seek review of the Board’s action in the Tax Court. … Turnpike Authority v.

Rutgers v. Piscataway Township

1 N.J. Tax 164 · New Jersey Tax Court · Jul 10, 1980

Rutgers v. Piluso, 60 N.J. 142 , 286 A.2d 697 (1972); Briscow v. Rutgers, 130 N.J.Super. 493 , 327 A.2d 687 (Law *169 Div.1974); Rutgers v. … Furthermore, in Rutgers v.

Wyer v. Middletown Township

16 N.J. Tax 544 · New Jersey Tax Court · Jun 19, 1997

The county board judgment cannot be overturned until taxpayer has produced sufficient competent evidence, “definite, positive, and certain in quality and quantity to overcome the presumption.” Byram Tp. v. … Co. v. City of Newark, 10 N.J. 99, 105 , 89 A.2d 385 (1952).

In re Monroe Township

16 N.J. Tax 261 · New Jersey Tax Court · Nov 8, 1996

The presumption accorded the original assessment then attaches to the determination of the county board when it is the determination of that body that is challenged in this court. See Byram Tp. v. … Weyerhaeuser Co. v. Closter Bor., 190 N.J.Super. 528, 541 , 464 A.2d 1156 (App.Div.1983); Rabstein v. Princeton Tp., 187 N.J.Super. 18, 22 , 453 A.2d 553 (App.Div.1982); Rek Investment Co. v.

Elk Realty Co. v. Town of Nutley

18 N.J. Misc. 691 · New Jersey Tax Court · Nov 12, 1940

See Trenton Lodge No. 105, Benevolent and Protective Order of Elks v. City of Trenton, 18 N. J. Mis. R. 513; 15 Atl. Rep. (2d) 97 (State Board, 1940). … The judgment of the Essex County Board is reversed, and the assessment ordered canceled.

440 Rt 17 Ptrns LLC v. Borough of Hasbrouck Heights

28 N.J. Tax 241 · New Jersey Tax Court · Dec 2, 2014

Southland Corp. v. … See Fairfield Dev. v.

Brousseau v. Millstone Township

16 N.J. Tax 344 · New Jersey Tax Court · Mar 10, 1997

Park v. … See Wiesenfeld v. Township of So. Brunswick, 166 N.J.Super. 90 , 398 A.2d 1342 (App.Div.1979) (defining appurtenant woodland); Urban Farms, Inc. v.

Borough of Fort Lee v. Invesco Holding Corp.

3 N.J. Tax 332 · New Jersey Tax Court · Sep 11, 1981

The Bergen County Board of Taxation reduced the added assessment to $2,416,-570. … As this figure exceeds the original added assessment of $4,079,167, there can be no increase because the taxing district did not appeal said assessment to the county board. Matawan v.

International Paper Co. v. Taxation Division Director

11 N.J. Tax 147 · New Jersey Tax Court · Apr 26, 1990

Container Corp. of America v. Franchise Tax Board, 463 U.S. 159, 165-166 , 103 S.Ct. 2933, 2940 , 77 L.Ed.2d 545 (1983), quoting Exxon Corp. v. … See Mobil Oil Corp. v. Commissioner of Taxes, supra; Exxon Corp. v. Wisconsin Dept, of Revenue, supra; ASARCO, Inc. v. Idaho State Tax Commission, supra; F. W. Woolworth Co. v. Taxation & Rev.