Case law

Greenblatt v. Englewood City

26 N.J. Tax 41 · New Jersey Tax Court · Dec 13, 2010

“The presumption of correctness of a county board’s tax assessment judgment stands, until sufficient competent evidence to the contrary is adduced.” Little Egg Harbor Twp. v. … Brown v. Borough of Glen Rock, 19 N.J.Tax 366, 377 (App.Div.2001). The sales comparison approach is the most common technique for valuing sites, and it is the preferred method when comparable sales are available.

Town of Irvington v. 1125-1127 Clinton Avenue Associates

5 N.J. Tax 420 · New Jersey Tax Court · May 31, 1983

Niktan Realty Co. v. City of Passaic, 1 N.J.Tax 393 (Tax Ct.1980). See Commissioner v. Brown, 380 U.S. 563 , 85 S.Ct. 1162 , 14 L.Ed.2d 75 (1965). … Greenwald v. Metuchen, 1 N.J.Tax 228 (Tax Ct.1980). As neither party has met its burden of overcoming the presumption of correctness of the county board judgment, Warren v.

Township of Jefferson v. Director

26 N.J. Tax 1 · New Jersey Tax Court · Jan 28, 2011

of Taxation (“the Board”). … Gualano v. Board of School Estimate, 72 N.J. Super. 7, 21, 177 A.2d 580 (Law Div. 1962); See Village of Ridgefield Park v. Bergen Cty. Bd. of Taxation, 61 N.J.Super. 170 , 160 A.2d 316 (Law Div.1960).

Niktan Realty Co. v. City of Passaic

1 N.J. Tax 393 · New Jersey Tax Court · Jun 30, 1980

The assessments and the county board action thereon were as follows: 1975-1976 Assessment County Board Judgment Land $ 48,000 $ 48,000 Improvements 225,500 200,000 Total $273,500 $248,000 1977-1978 Assessment County Board … Commissioner of Internal Revenue v. Brown, 380 U.S. 563 , 85 S.Ct. 1162 , 14 L.Ed.2d 75 (1965). That component is missing from the sale to Bauza Realty Corp. The buyer put up no cash and thus assumed no economic risk.

Browning Ferris Industries of South Jersey, Inc. v. State

10 N.J. Tax 96 · New Jersey Tax Court · Aug 3, 1988

Fedders [Financial Corporation v. Director, Division of Taxation], 96 N.J. [376] at 386 [ 476 A.2d 741 (1984)]; Boys’ Club of Clifton, Inc. v. Township of Jefferson, 72 N.J. 389, 398 [ 371 A.2d 22 ] (1977). … Mal Bros. v. Taxation Division Director, 124 N.J.Super. 55, 61 , 304 A.2d 750 (App.Div.1973).

Girls Friendly Society v. Cape May City

26 N.J. Tax 549 · New Jersey Tax Court · Oct 26, 2012

McQueen v. Brown, 342 N.J.Super. 120, 131 , 775 A.2d 748 (App.Div.2001), aff'd, 175 N.J. 200 , 814 A.2d 1042 (2002) (citing Coletti v. Union Cnty. … See Paterson Rescue Mission v.

Central Railroad v. Martin

19 N.J. Misc. 427 · New Jersey Tax Court · May 13, 1941

Railway v. Browning (1940), 310 U. S. 362 . … Emerson v. State Board (Supreme Court, 1928), 6 N. J. Mis. R. 326; 141 Atl. Rep. 23 .

Kearny Town v. Director, Division of Taxation

11 N.J. Tax 232 · New Jersey Tax Court · Aug 14, 1990

In the preparation of the table, it has been the practice of the Director not to take into consideration adjustments made by the various county boards with respect to added or omitted assessments. See Cherry Hill Tp. v. … Peper v. Princeton Univ. Bd. of Trustees, 77 N.J. 55, 68 , 389 A.2d 465 (1978); Gabin v. Skyline Cabana Club, 54 N.J. 550, 555 , 258 A.2d 6 (1969).

Charlotte Farms Animal Sanctuary v. Township of Berkley

New Jersey Tax Court · Nov 13, 2025

Brown for Charlotte Farms Animal Sanctuary (The Brown Law Firm, attorneys). Damian B. Majewski for Berkeley Township (Dasti & Staiger, attorneys). CIMINO, J.T.C. … The county tax board reversed the assessor’s decision. The taxpayer now appeals to this court.

Gabriel Ades v. Borough of Deal

New Jersey Tax Court · Jan 24, 2025

Then the conclusions of value would be considered by the [county] Board”); 1125-1127 Clinton Ave. Assoc. v. Irvington Twp., 2 N.J. … See Borough of Hasbrouck Heights v.

Browning-Ferris Industries of Elizabeth, New Jersey, Inc. v. Director, Division of Taxation

3 N.J. Tax 16 · New Jersey Tax Court · Jun 18, 1981

Plaintiffs Browning-Ferris Industries of Elizabeth, New Jersey, Inc. and Browning-Ferris Industries of South Jersey, Inc. … A case which is of recent origin and very informative upon this phase of taxation is Salem Co. v. State Board, 97 N.J.L. 386 , 117 A. 401 ; affirmed 98 N.J.L. at 570, 119 A. 926 , [7 N.J.Misc. at 26-27, 144 A. 7 .]

Pope v. Borough of Red Bank

19 N.J. Misc. 383 · New Jersey Tax Court · Dec 10, 1940

Public Service Railway Co. v. Weehawken, New Jersey Tax Reports, 1912-1934, p. 407. … The jurisdiction of the state *386 board extends not only to meritorious questions involved in county board determinations, but also to defects in jurisdiction of the county bodies. Borough of Oradell v.

City of Atlantic v. Director, Division of Taxation

24 N.J. Tax 1 · New Jersey Tax Court · Feb 8, 2008

Riorano, Inc. v. … V.

Westerhold, John v. Toms River Twp

New Jersey Tax Court · Feb 21, 2024

McMahon v. City of Newark, 195 N.J. 526, 546 (2008) (citing N.J.S.A. 2B:13-2 and Union City Assocs. v. Union City, 115 N.J. 17, 23 (1989)). … Lawrenceville Garden Apartments v. Township of Lawrence, 14 N.J. Tax 285 (App. Div. 1994). Alid, Inc. v. North Bergen Twp., 180 N.J. Super. 592 (App.

Mayfair Holding Corp. v. Township of North Bergen

4 N.J. Tax 38 · New Jersey Tax Court · Jan 4, 1982

Newark v. Fischer, 3 N.J. 488 , 70 A.2d 733 (1950); Suburban Department Stores v. East Orange, 47 N.J.Super. 472 , 136 A.2d 280 (App.Div.1957); Danis v. Middlesex Cty. … The circumstances of this case do not warrant application of estoppel against the county board. An individual is chargeable with knowledge of the law, Gilbralter Factors Corp. v.

Schaefer v. Borough of Chatham

27 N.J. Tax 102 · New Jersey Tax Court · Jan 3, 2013

County Boards of Taxation (“County Boards”) have, as their paramount objective, a duty to administer justice in each individual appeal. Veeder v. … [Pipquarryco, Inc. v. Borough of Hamburg, 15 N.J.Tax 413, 418 (Tax 1996).] When County Boards were first established in New Jersey in 1906, [1906 N.J.

Duke Power Co. v. Hillsborough Township

20 N.J. Misc. 240 · New Jersey Tax Court · Jun 2, 1942

This board had occasion to consider the question in the case of Feindt v. … MacPherson v. State Board, supra.

Hepler v. Director, Division of Taxation

15 N.J. Tax 261 · New Jersey Tax Court · Oct 17, 1995

Board of National Missions 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. … As was said in Brown-Forman Co. v.

Levy, Morris v. City of Long Branch

New Jersey Tax Court · May 8, 2023

Co., Inc. v. City of Trenton, 29 N.J. … See Riverview Gardens, Section One, Inc. v.

City of Atlantic City v. Trupos

25 N.J. Tax 108 · New Jersey Tax Court · Aug 4, 2009

of Taxation (“the Board”) challenging their 2009 tax assessments. … Cause by way of permitting an appeal from the County Board’s declining to act.