Case law

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).

American Insurance v. City of Newark

18 N.J. Misc. 516 · New Jersey Tax Court · Jul 23, 1940

Trenton v. Standard Fire Insurance Co. (Court of Errors and Appeals, 1909); 77 N. J. L. 757; 73 Atl. Rep. 636 ; Fidelity Trust Co. v. Board of Equalization (Supreme Court, 1908), 77 N. J. L. 128; 71 Atl. Rep. 61 . … Turnley v. Elizabeth (Supreme Court, 1908), 76 N. J. L. 42; 68 Atl. Rep. 1094 . And see City of Newark v. Imperial Laundry Co. (State Board), filed December 12th, 1939.

National Commercial Title v. City of Newark

18 N.J. Misc. 186 · New Jersey Tax Court · Mar 19, 1940

Commercial Casualty Insurance Co. v. State Board (Supreme Court, 1937), 119 N. J. L. 94; 194 Atl. Rep. 390 . … Newark Fire Insurance Co. v. State Board, (Supreme Court, 1937), 118 N. J. L. 525; 193 Atl. Rep. 912 ; Universal Insurance Co. v. State Board of Tax Appeals (Supreme Court, 1937), 118 N. J. L. 538; 193 Atl. Rep. 915 .

Department of Environmental Protection v. Franklin Tp.

3 N.J. Tax 105 · New Jersey Tax Court · Aug 4, 1981

Andover Tp. v. … New Jersey Turnpike Auth. v. Washington Tp. and State v.

Braemar at Chester, LLC v. Chester Borough

21 N.J. Tax 16 · New Jersey Tax Court · Aug 12, 2003

In Brill v. … Judson v.

City of Newark v. Blanchard Lumber Co.

21 N.J. Misc. 12 · New Jersey Tax Court · Dec 22, 1942

The Essex County Board of Taxation canceled a personal property assessment in the sum of $15,000, levied by the City of Newark against the respondent, for the year 1941. … Schwartz v. Essex County Board of Taxation, 129 N. J. L. 129; 28 Atl. Rep. (2d) 482 (Supreme Court, 1942). The judgment of the Essex County Board of Taxation is affirmed.

Alfred W. Ricco v. City of Camden

New Jersey Tax Court · May 27, 2021

Brown & Connery, LLP 6 N. Broad Street Woodbury, NJ 08096 Via email Alfred W. Ricco Camden, NJ 08104 RE: Alfred W. … Plaintiff filed a petition of appeal with the Camden County Board of Taxation (the “Board”) challenging the 2020 tax year assessment on the subject property.

Mobil Oil Corp. v. Director, Division of Taxation

11 N.J. Tax 344 · New Jersey Tax Court · Sep 24, 1990

Director, 100 N.J. 1 , 494 A.2d 775 (1985); Bendix Corp. v. Taxation Div. Director, 237 N.J.Super. 328 , 568 A.2d 59 (App.Div.1989) (Sup.Ct. appeal pending); International Paper Co. v. Taxation Div. … from its employee who was a member of the Belridge board of directors.

Colonial Life Insurance v. City of Jersey City

18 N.J. Misc. 60 · New Jersey Tax Court · Jan 9, 1940

City of Garfield v. Forstmann Woolen Co. (State Board), filed September 12th, 1939. … Gibbs v. State Board (Court of Errors and Appeals, 1925), 101 N. J. L. 371; 129 Atl. Rep. 189 .

Filcrest Realty, Inc. v. Township of Edison

2 N.J. Tax 77 · New Jersey Tax Court · Dec 24, 1980

Passaic v. … Passaic v. Gera Mills, supra; In re Appeal of East Orange, supra.

Standard Oil Co. v. City of Atlantic City

18 N.J. Misc. 582 · New Jersey Tax Court · Sep 24, 1940

Its appeal to the Atlantic County Board of Taxation for a reduction in the assessment was dismissed. … Those decisions by this board held that gas retorts and oil tanks were part of the apparatus and equipment of a public utility, under Pamph.

Erie Railroad System v. Walsh

25 N.J. Misc. 269 · New Jersey Tax Court · Apr 22, 1947

We have so held in the case of the City of Newark v. … And in the case of Schwartz v. Essex County Board of Taxation, 129 N. J. L. 129; 28 Atl.

In re all Applications by the City of Jersey City for the Increase of Tax Assessments for the Year 1943

22 N.J. Misc. 28 · New Jersey Tax Court · Nov 15, 1943

Jersey City has filed with this Board in excess of 34,000-petitions of appeal praying individual increases in assessments of the real property involved in each of such appeals. … The law and facts applicable to each of those appeals is identical in Jersey City v. Bettcher, 22 N. J. Mis. R. 16; Atl. Rep. (2d) , wherein we dismissed Jersey City’s appeals.

Trustees of Stevens Institute of Technology v. City of Hoboken

1 N.J. Tax 602 · New Jersey Tax Court · Nov 12, 1980

Sons of Veterans Building Association v. Paterson, 19 N.J.Misc. 106, 17 A.2d 554 (State Board of Tax Appeals 1941). Plaintiff’s claim under the general exemption statute, N.J.S.A. 54:4-3.6 fares no better. … Knox College v. Board of Review, 308 Ill. 160 , 139 N.E. 56 (Sup.Ct. 1923); People ex. rel. Cornell v. Thorne, 184 Misc. 630 , 57 N.Y.S. 2d 6 (Sup.Ct. 1945); Cornell University v.

Hastings Plaza v. Township of Washington

17 N.J. Tax 165 · New Jersey Tax Court · Feb 25, 1998

In Westmark Partners v. … Partnership v.

Coastal Eagle Point Oil Co. v. West Deptford Township

19 N.J. Tax 123 · New Jersey Tax Court · Sep 1, 1999

[Glen Wall Assoc. v. … In SLR Assocs. of Millville v.

Chevron U.S.A., Inc. v. City of Perth Amboy

10 N.J. Tax 114 · New Jersey Tax Court · Sep 21, 1988

In Chevron U.S.A., Inc. v. … Transcontinental Gas Pipe Line Corp. v.

Bank of Passaic & Trust Co. v. County of passaic

25 N.J. Misc. 470 · New Jersey Tax Court · Sep 23, 1947

In Orange National Bank v. City of Orange, New Jersey Tax Reports, 1913-34, p. 247; 43 N. J. L. … A parity of reasoning was used in City of Newark v. National Commercial, &c., 20 N. J. Mis. R. 205; 26 Atl.

Hackensack Water Co. v. Woodcliff Lake Borough

9 N.J. Tax 545 · New Jersey Tax Court · Mar 16, 1988

As we said in West Orange v. … Tax 224 , 411 A.2d 737 (Tax Ct.1979); and it is no defense that the taxpayer’s attorney was incorrectly advised by a county board officer as to compliance with the filing deadline. Mayfair Holding Corp. v.

Schmertz v. Township of Dover

4 N.J. Tax 145 · New Jersey Tax Court · Jan 13, 1982

In an appeal to the Tax Court, there is a presumption that the county board judgment is correct. Riverview Gardens v. North Arlington, 9 N.J. 167 , 87 A.2d 425 (1952); Glenwood Realty Co., Inc. v. … Co. v. Newark, 10 N.J. 99 , 89 A.2d 385 (1952); Spiotta Bros. v. Mine Hill Tp., 1 N.J.Tax 42 (Tax Ct. 1980).