Case law

Community Corp. of Highpoint, Inc. v. Montague Township

9 N.J. Tax 398 · New Jersey Tax Court · Nov 5, 1987

Lidell v. Mimosa Lakes Ass’n, 6 N.J. Tax 417, 424 (Tax Ct.1984); Hirschman v. Millburn Tp., 1 N.J. Tax 27, 30 (Tax Ct.1980); Secaucus v. Damsil Inc., 120 N.J. … Grasser v.

Jack Nissim & Sons, Inc. v. Bordentown Township

10 N.J. Tax 464 · New Jersey Tax Court · May 25, 1989

In Clearview Gardens v. … Brunetti v. New Milford Boro. (App.Div.1989) (slip opinion at 12).

Pitney v. Property & Franchise of the Central Railroad

20 N.J. Misc. 448 · New Jersey Tax Court · Nov 4, 1942

State, Colwell, Pros., v. Abbott, 42 N. J. L. 111; Central Railroad of New Jersey v. State Board of Assessors, 48 Id. 148, 278; *452 4 Atl. Rep. 578 ; Williams v. Bettle, 51 N. J. L. 512; 18 Atl. … In the case of Atlantic City v. State Board of Tax Appeals, 128 N. J. L. 278; 25 Atl.

Alumni Ass'n of Delta Chapter of Zeta PSI Fraternity of North America v. City of New Brunswick

18 N.J. Misc. 131 · New Jersey Tax Court · Feb 20, 1940

Petitioner heretofore duly filed its petition of appeal with the board, praying cancellation of an assessment levied for the year 1938 by the respondent taxing district upon a college fraternity house and lot and personalty … See Rutgers Association of Beta Theta Pi v. City of New Brunswick (State Board), filed November 28th, 1939.

Angelini v. Township of Upper Freehold

8 N.J. Tax 644 · New Jersey Tax Court · Jan 13, 1987

In Belmont v. … In Burlington Tp. v.

Commercial Casualty Insurance v. City of Newark

18 N.J. Misc. 233 · New Jersey Tax Court · Apr 2, 1940

Second National Bank, Red Bank v. State Board of Tax Appeals (Supreme Court, 1935), 114 N. J. L. 573; 178 Atl. Rep. 96 ; and see General Motors Corp. v. State Board of Tax Appeals (Supreme Court, Feb. 23d, 1940), 124 N. … Second National Bank v. State Board, 114 N. J. L. 573.” And eases therein cited.

Bankers Indemnity Insurance v. City of Newark

18 N.J. Misc. 523 · New Jersey Tax Court · Jul 23, 1940

This case was tried and argued as a companion case to American Insurance Co. v. City of Newark, decided by this board simultaneously herewith, 18 N. J. Mis. R. 516. … Commercial Casually Insurance Co. v. State Board of Tax Appeals (Supreme Court, 1937), 119 N. J. L. 94; 194 Atl. Rep. 390 ; Prudential Insurance Co. v. City of Newark (State Board Tax Reports, 1912-1934, p. 41).

Morristown Firemen's Relief Ass'n v. Town of Morristown

20 N.J. Misc. 113 · New Jersey Tax Court · Mar 17, 1942

Borough of Neptune City v. Freehold Firemen’s Belief Association, New Jersey Tax Reports, 1934-1939, p. 733 (State Board, 1939). We there referred to Long Branch Firemen’s Relief Association v. … The foregoing considerations require an affirmance of the assessments and of the judgments of the county board. Judgments accordingly.

Hinck v. Township of Wall

3 N.J. Tax 96 · New Jersey Tax Court · Jul 24, 1981

The very next day, October 20, 1976, the Authority conveyed this same parcel to the Monmouth County Board of Chosen Freeholders and the Monmouth County Board of Recreation Commissioners (referred to jointly as “Monmouth County … The rationale of Andover Tp. v. Kymer was argued by the taxpayer in Wiesenfeld v.

Wedgewood Knolls Condominium Ass'n v. Borough of West Paterson

11 N.J. Tax 514 · New Jersey Tax Court · Feb 21, 1991

Siegal v. … Planning Board, 185 N.J.Super. 553 , 449 A. 2d 1350 (Law Div.1982) the court upheld a planning board denial of a developer’s proposal to separate ownership of common elements from ownership of condominium units “because the

CSX Transportation, Inc. v. Director, Division of Taxation

22 N.J. Tax 399 · New Jersey Tax Court · Jun 9, 2005

Container Corp. of America v. Franchise Tax Board, 463 U.S. 159, 169 , 103 S.Ct. 2933, 2942 , 77 L.Ed.2d 545, 556 (1983). … Ry. v. Browning, 310 U.S. 362, 365 , 60 S.Ct. 968, 970 , 84 L.Ed. 1254 (1940)).

Southway, Peter & Lena v. Wyckoff Township

20 N.J. Tax 194 · New Jersey Tax Court · May 31, 2002

In Centorino v. … See O’Keeffe v. Snyder, 83 N.J. 478 , 416 A.2d 862 (1980); Lopez v. Swyer, 62 N.J. 267 , 300 A.2d 563 (1973); Alfone v.

Monsanto Co. v. Town of Kearny

8 N.J. Tax 109 · New Jersey Tax Court · Jan 13, 1986

Where the words of a statute are clear and unambiguous there is no room for judicial construction, Duke Power Co. v. Patten, 20 N.J. 42 , 118 A.2d 529 (1955); Stewart v. … MacMillan v. Taxation Div. Director, 180 N.J.Super. 175 , 434 A.2d 620 (App.Div.1981), aff'd o.b. per curiam 89 N.J. 216 , 445 A. 2d 397 (1982); Franklin Tp. v.

Roman Catholic Archdiocese v. City of East Orange

17 N.J. Tax 298 · New Jersey Tax Court · May 27, 1998

In National Music Camp v. … Lease to the East Orange Board of Education Finally, I turn to that portion of the Our Lady of All Souls property leased to the East Orange Board of Education in 1993 and 1994.

Matrix Bordentown, Lot 2, LLC v. Director, Division of Taxation

New Jersey Tax Court · Mar 25, 2025

In Brill v. Guardian Life Ins. … Ridgewood Commons Group v. Dir., Div. of Taxation, 25 N.J. Tax 188, 195 (Tax 2009). In Metromedia, Inc. v.

City of Newark v. New Jersey Investment Co.

18 N.J. Misc. 182 · New Jersey Tax Court · Mar 19, 1940

Herdman Motor Co. v. State Board (Supreme Court, 1937), 119 N. J. L. 164; 194 Atl. Rep. 870 . The determination is one of fact in each ease. … See Hoboken v. State Board of Taxes and Assessment (Supreme Court, 1930), 107 N. J. L. 35; 151 Atl. Rep. 364 ; affirmed (Court of Errors and Appeals, 1931), 108 N. J. L. 195; 156 Atl. Rep. 377 ; Hoboken v.

Wrightstown Borough v. Medved

4 N.J. Tax 582 · New Jersey Tax Court · Sep 20, 1982

Orr v. Orr, supra 440 U.S. at 279 , 99 S.Ct. at 1111 , 59 L.Ed.2d at 319 ; Baker v. Harris, 503 F.Supp. 863, 865 (D.C.Dist.1980). *591 In Kahn v. … The judgment of the county board of taxation is reversed and the assessment, as reduced by the county board’s prior judgment of October 13, 1981, is reinstated.

West Orange Township v. Joseph Kushner Hebrew Academy

13 N.J. Tax 48 · New Jersey Tax Court · Jan 6, 1993

The burden of proving tax-exempt status is always upon the claimant, even when, as in this case, the taxing district initiates the action in this court to overturn a county board judgment. Weymouth Tp. v. … New School, Inc. v. Pleasantville, 2 N.J.Tax 192 (Tax 1981). Judgment will be entered affirming the 1990 and 1992 judgments of the Essex County Board of Taxation.

Appeal of the City of Hoboken v. Stevens Institute of Technology

25 N.J. Misc. 461 · New Jersey Tax Court · Sep 2, 1947

These appeals, with few exceptions, are governed by the ruling of this Division in the 1944 case and the affirmance of that judgment by the Supreme Court, Hoboken v. Division of Tax Appeals, 134 N. J. L. 594; 49 Atl. … We hold that the land exempted by the County Board was necessary for the fair enjoyment of the buildings.

Catholic Relief Services, U.S.C.C. v. South Brunswick Township

9 N.J. Tax 25 · New Jersey Tax Court · Feb 18, 1987

See East Orange v. Palmer, 47 N.J. 307, 320 , 220 A.2d 679 (1966); Schizophrenia Found. of N.J. v. Montgomery Tp., 6 N.J.Tax 439, 442 (App.Div.1984); Shelton College v. … See Weymouth Tp. v. Memorial Pk. Fam. Prac. Ctr., Inc., 7 N.J.Tax 589, 592-595 (Tax Ct.1985), and New Brunswick v.