Case law

Lamm Associates v. Borough of West Caldwell

1 N.J. Tax 373 · New Jersey Tax Court · Jun 9, 1980

See In re Erie Railroad System, 19 N.J. 110, 130 , 115 A.2d 89 (1955); New Brunswick v. State of N. J. Div. of Tax Appeals, 39 N.J. 537, 545 , 189 A.2d 702 (1963); and Park *386 view Village Assoc. v. … See, New Brunswick v. State of N.J. Div. of Tax Appeals, supra.

Six Cherry Hill, Inc. v. Township of Cherry Hill

7 N.J. Tax 120 · New Jersey Tax Court · Dec 13, 1984

In attempting to meet such a burden, plaintiffs are faced with the presumption of correctness in favor of the board’s judgments, Riverview Gardens, Section 1, Inc. v. … State v. Gorga, 26 N.J. 113, 117 , 138 A.2d 833 (1958); cf. Inwood at Great Notch v.

Giannetti v. Glen Ridge

1 N.J. Tax 1 · New Jersey Tax Court · Dec 3, 1979

Wyckoff v. Gardner, 20 N.J.L. 556 (Sup.Ct. 1846). Plaintiff was divorced from her husband in September 1972, at which point the entireties estate was converted to a tenancy in common by operation of law. DiSanto v. … Plaintiff appealed to the Essex County Board which dismissed the appeal on November 1, 1977. The county board judgment states no grounds for the dismissal.

Fourmost, Inc. v. Parsippany-Troy Hills Township

11 N.J. Tax 57 · New Jersey Tax Court · Mar 7, 1990

A transcript of the hearing before the Morris County Board of Taxation and a plot plan of the property were stipulated into evidence. … Cigolini Associates v. Fairview, 208 N.J.Super. 654, 665 , 506 A.2d 811 (App.Div.1986).

Appeal of City of East Orange v. Church of Our Lady of the Most Blessed Sacrament

25 N.J. Misc. 58 · New Jersey Tax Court · Nov 12, 1946

Jersey City v. Beth-El Baptist Church, supra. … Piscataway Township v. State Board of Tax Appeals, 131 N. J. L. 158; 35 Atl. Rep. (2d) 711; affirming 129 N. J. L. 261; 29 Atl. Rep. (2d) 389. - Obviously the statute, R. S. 54:4-3.6; N. J. S.

Davis & Associates, L.L.C. v. Stafford Township

18 N.J. Tax 621 · New Jersey Tax Court · Mar 22, 2000

City of Camden v. Block 21, Lot 214, 11 N.J.Tax 88 (App.Div.1989) and Centorino v. … Stores Co. v. Bor. of Morris Plains, 100 N.J. 418 , 495 A.2d 1313 (1985); Hovbilt, Inc. v. Howell Tp., 138 N.J. 598 , 651 A.2d 77 (1994); Danis v.

City of Jersey City v. Trustees of Congregation Anshei Sfard

20 N.J. Misc. 212 · New Jersey Tax Court · May 12, 1942

See Board of Education of West Paterson v. Brophy (Court of Chancery, 1919), 90 N. J. Eq. 57; 106 Atl. Rep. 32 ; Hewitt v. Camden County (Circuit Court, 1929), 7 N. J. Mis. R. 528; 146 Atl. Rep. 881 ; Mills v. … Mitsch v. Owens (Court of Chancery, 1913), 82 N. J. Eq. 404; 89 Atl. Rep. 292 ; Atlantic City v. Gardner (Court of Chancery, 1938), 124 N. J. Eq. 110; 199 Atl. Rep. 724 ; Fuchs v. Syndicate Realty Co.

National Turn Verein v. City of Newark

19 N.J. Misc. 452 · New Jersey Tax Court · Jun 24, 1941

City of Camden v. Camden County Board of Taxation (Supreme Court, 1938), 121 N. J. L. 262; 2 Atl. Rep. (2d) 40; Township of Lyndhurst v. … Italian Benefit Society, Civility and Work, New Jersey Tax Reports, 1934-1939, p. 606; Society DiMutuo Soccorso, Inc., v. City of Hackensack, Id., p. 668. In Centro Espanol of Elizabeth v.

International Schools Services, Inc. v. West Windsor Township

21 N.J. Tax 553 · New Jersey Tax Court · Nov 19, 2004

See Secondary School Admissions Test Board, Inc. v. … Secondary School Admissions Test Board, Inc. v. Princeton Bor., 13 N.J.Tax 467 , 478 n. 7 (Tax 1993); Planned Parenthood of Bergen County, Inc, v.

Township of Dover v. Scuorzo

22 N.J. Tax 568 · New Jersey Tax Court · Dec 28, 2005

Scuorzo thereafter appealed these denials to the Ocean County Board of Taxation. The County Board entered judgment granting the 100% disabled veteran exemption. … In supporting his argument, the Director points to the cases of Darnell v. Twp. of Moorestown, 167 N.J.Super. 16 , 400 A.2d 492 (App.Div.1979) and McHale v.

Galloway Township v. Dorflinger

2 N.J. Tax 358 · New Jersey Tax Court · Mar 31, 1981

Co. v. … In Bayonne v.

Sinopoli v. Borough of Rumson

19 N.J. Tax 334 · New Jersey Tax Court · Apr 23, 2001

See Urban Farms, Inc. v. … The Tax Court explained in White v.

Batcha v. Hopewell Township

18 N.J. Tax 1 · New Jersey Tax Court · Jun 13, 1997

At that time qualifying agricultural activities did not include the boarding and training of horses. See Bloomingdale, Ind. Park v. Bloomingdale Bor., 1 N.J.Tax 145, 148-149 (Tax 1980); Dowd v. … Park v. Bloomingdale Bor., supra; Dowd v. Howell Tp., supra and N.J.S.A. 54:4-23.3.

Sage v. Bernards Township

5 N.J. Tax 52 · New Jersey Tax Court · Dec 14, 1982

Co. v. … Co. v.

Grace & Peace Fellowship Church, Inc. v. Cranford Township

4 N.J. Tax 391 · New Jersey Tax Court · Jun 10, 1982

Board of National Missions, etc. v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952). The burden is upon the claimant to clearly bring himself within an exemption provision. Ibid. … Olivet Baptist Church v.

Borough of Park Ridge v. Pascack Valley Post No. 153

20 N.J. Misc. 97 · New Jersey Tax Court · Feb 24, 1942

City of Asbury Park v. … See Cranford v. Cranford Legion Holding Co., Inc., Id. 293. The judgment of the Bergen County Board of Taxation is reversed, and the assessment ordered restored.

Quinn v. City of Jersey

9 N.J. Tax 128 · New Jersey Tax Court · Apr 9, 1987

The assessment and the county board judgment were: Original Assessment County Board Judgment Land $ 5,800 $ 5,800 Improvements 12,200 8,000 Total $18,000 $13,800 Plaintiff claims to be the victim of a selective or spot assessment … The same rule applies to proceedings before the county boards. N.J.S.A. 54:3-22.

Shippee v. Brick Township

20 N.J. Tax 427 · New Jersey Tax Court · Nov 4, 2002

Schumar v. … Only the assessors’ and county boards’ ultimate conclusions of value are examined. WCI-Westinghouse v. Edison Tp., 7 N.J.

Plushanski v. Union Township

1 N.J. Tax 520 · New Jersey Tax Court · Sep 29, 1980

Schere v. Tp. of Freehold, 150 N.J.Super. 404 , 375 A.2d 1218 (App.Div.1977). The highest and best use of the property must be considered in valuing land under N.J.S.A. 54:4-23. Hackensack Water Co. v. … S.A. 54:4-23, was addressed in Division of Tax Appeals v. Ewing Tp., 72 N.J.Super. 238 , 178 A.2d 229 (App.Div.1962).

Rolffs v. Springfield Tp.

26 N.J. Misc. 326 · New Jersey Tax Court · Jan 11, 1949

City of Newark v. Timer, 170 A. 37 , 12 N.J.Misc. 125. … In Becker v.