Case law

Mobil Oil Corp. v. Township of Greenwich

22 N.J. Tax 1 · New Jersey Tax Court · Dec 23, 2004

To determine whether a statute constitutes special legislation, the Supreme Court established a three part test in Vreeland v. Byrne, 72 N.J. 292 , 370 A.2d 825 (1977). Brown v. … See Mahwah v. Bergen County Board of Taxation, 98 N.J. 268, 282 , 486 A.2d 818, 825-26 (1985).

Southland Corp. v. Dover Township

21 N.J. Tax 573 · New Jersey Tax Court · Dec 8, 2004

Westmark Partners v. … In TMC Properties v.

Freda, Joseph A. by Acme as Tenant v. City of Sea Isle City

New Jersey Tax Court · Mar 6, 2024

As to the planning board escrow fees, the City is in the same predicament. A municipality collects escrow fees to cover the professional fees it incurs for application reviews and inspections. Flama Constr. Corp. v. … J&J Realty Co. v. Township of Wayne, 22 N.J. Tax 157, 163 (Tax 2005); See also Great Adventure, Inc. v. Township of Jackson, 10 N.J. Tax 230, 233 (App. Div. 1988); ML Plainsboro Ltd. P’ship v.

Wilson v. Hopewell Township

23 N.J. Tax 240 · New Jersey Tax Court · Jul 19, 2006

Burlington Tp. v. Messer, 8 N.J.Tax 274 (Tax 1986), aff'd 9 N.J.Tax 634 (App.Div.1987); South Brunswick Tp. v. Bellemead Development Corp., 8 N.J.Tax 616, 624-25 (Tax 1987); Angelini v. … In Alexandria Tp. 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.

City of New Brunswick v. New Brunswick Aerie No. 1329

18 N.J. Misc. 359 · New Jersey Tax Court · May 28, 1940

Princeton Country Day School v. State Board of Tax Appeals (Supreme Court, 1934), 113 N. J. L. 515; 175 Atl. Rep. 136 . … Montclair v. State Board (Supreme Court, 1914), 86 N. J. L. 497; 92 Atl. Rep. 270 .

303, Inc. v. City of North Wildwood

21 N.J. Tax 376 · New Jersey Tax Court · Jun 11, 2004

Plaintiff filed a complaint in this court seeking to overturn the judgments of the Cape May County Board of Taxation. Citrino 1 v. City of North Wildwood, Docket Nos. 004355-2002, 004356-2002 (Tax 2002). … In Saunders v.

Buchler v. Borough of Fort Lee

2 N.J. Tax 228 · New Jersey Tax Court · Feb 17, 1981

The history of assessments and County Board action follows: Block 1602, Lot 25-28 Block 1602, Lot 29-30 & 39h10 Assessment County Board Assessment County Board Land $97,600 $97,600 $80,000 $80,000 Improvement ___ 5,000 5,000 … I find that the presumption of correctness of the County Board judgment as to the land value controls. Aetna Life Insurance Co. v. City of Newark, 10 N.J. 99, 105 , 89 A.2d 385 (1952).

Ironbound Educational & Cultural Center, Inc. v. City of Newark

8 N.J. Tax 540 · New Jersey Tax Court · Oct 27, 1986

Princeton University Press v. Princeton Boro., 35 N.J. 209 , 172 A.2d 420 (1963); Christian Research Institute v. Dover, 5 N.J. Tax 376 (Tax Ct.1983). … Recent affirmations of the Boys Club principle are found in New Jersey Turnpike Authority v. Monroe Tp., 2 N.J.Tax 371 (Tax Ct.1981) and Paramus Boro. v. Geo.

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.

City of Newark v. 1013 Corp.

1 N.J. Tax 107 · New Jersey Tax Court · Apr 2, 1980

The Essex County Board of Taxation (county board) reduced the assessment from $121,500 to $101,-500, the reduction being attributed entirely to improvements. … Since the County Board upheld the land assessment, defendant bore the burden of proof on that issue. Passaic v. Botany Mills, Inc., supra.

Shrine of Our Lady of Fatima v. Mantua Township

12 N.J. Tax 392 · New Jersey Tax Court · Apr 22, 1992

Deaf v. Tax Appeals Div., 18 N.J.Super. 552, 556 , 87 A.2d 732 (App.Div.1952). … Faith, etc. v.

City of East Orange v. Township of Livingston

27 N.J. Tax 161 · New Jersey Tax Court · Jan 31, 2013

Centorino v. … Murnick v.

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.

City of Hoboken v. Morris & Essex Railroad

19 N.J. Misc. 100 · New Jersey Tax Court · Jan 21, 1941

See Hoboken Ferry Co. et al. v. Stale Board of Taxes and Assessment (Supreme Court, 1925), 3 N. J. Mis. R. 361; 128 Atl. Rep. 418 . … Trustees of Stevens Institute v. State Board (Supreme Court, 1928), 105 N. J. L. 99; 143 Atl. Rep. 356 ; affirmed (Court of Errors and Appeals, 1929); 105 N. J. L. 655; 146 Atl. Rep. 919 ; Hackensack Water Co. v.

Nu Beta Alumni Ass'n v. City of New Brunswick

7 N.J. Tax 379 · New Jersey Tax Court · May 22, 1984

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 the exemption provision. Ibid. … Id. at 606 ; see Cornell v. Thorne, 184 Misc. 630 , 57 N.Y.S.2d 6 (Sup.Ct.1945); Knox College v. Board of Review, 308 Ill. 160 , 139 N.E. 56 (Sup.Ct.1923); Cornell University v.

Town of Secaucus v. City of Jersey City

19 N.J. Tax 10 · New Jersey Tax Court · May 19, 2000

In Secaucus v. … In Lavin v.

Borough of Califon v. Stonegate Properties, Inc.

2 N.J. Tax 153 · New Jersey Tax Court · Feb 3, 1981

judgment, Riverview Gardens v. … Compare Urban Farms v.

Bloomingdale's Inc and Bloomingdale's C/O Federated Department Stores, Inc. v. Hackensack City (6 Appeals)

New Jersey Tax Court · Sep 29, 2022

City of Elizabeth v. 264 First St., LLC, 28 N.J. Tax 408, 425 (Tax 2015) (citing N.J. State League of Municipalities v. Kimmelman, 105 N.J. 422, 428 (1987)). … [State v. Hawkens, 50 N.J.L. 122, 125 (1887).] See also L. Bamberger & Co. v.

Olde Orchard Village Condo Apartments, Inc. v. Pequannock Township

21 N.J. Tax 275 · New Jersey Tax Court · Jan 9, 2004

Finally, in Angrist v. … See The 400 Condominium Ass’n v.