Case law

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.

Diorio v. Atlantic City Sewerage Co.

20 N.J. Misc. 105 · New Jersey Tax Court · Mar 10, 1942

See Post v. Warren Point Volunteer Firemens (State Board, 1941), 19 N. J. Mis. R. 367; 19 Atl. Rep. (2d) 636. … Central Railroad Co. v. Thayer Martin (Supreme Court, 1934), 114 N. J. L. 69, 76; 175 Atl. Rep. 637 ; Hackensack Water Co. v. State Board (Supreme Court, 1939), 122 N. J. L. 596; 7 Atl. Rep. (2d) 628.

City of Trenton v. Ewing Township

23 N.J. Tax 295 · New Jersey Tax Court · Nov 17, 2006

See Atlantic County New School, Inc. v. … But see Township of Springfield v.

Southbridge Park, Inc. v. Fort Lee Borough

4 N.J. Tax 30 · New Jersey Tax Court · Dec 24, 1981

Co. v. Essex Cty. … In Bret Harte Inn, Inc., v.

City of Jersey City v. Roman Catholic Diocese

4 N.J. Tax 593 · New Jersey Tax Court · Sep 23, 1982

Jersey City v. Montville Tp., 84 N.J.L. 43 , 85 A. 838 (Sup.Ct.1913), aff’d per curiam 85 N.J.L. 372 , 91 A. 1069 (E. & A.1913); Shelton College v. … Airwork Service Division v. Taxation Div. Director, 2 N.J.Tax 329 (Tax Ct. 1981), aff’d o.b. per curiam 4 N.J.Tax 532 (App.Div. 1982); Mayfair Holding Corp. v. North Bergen, 4 N.J.Tax 39 (Tax Ct. 1982).

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

Pitney v. Walsh

25 N.J. Misc. 196 · New Jersey Tax Court · Feb 11, 1947

Central Railroad Co. v. State Board, 75 N. J. L. 120, 154; 67 Atl. Rep. 672 . … Rep. (2d) 660; Village of Ridgewood v. State Board of Tax Appeals, 129 N. J. L. 121; 28 Atl. Rep. (2d) 303; City Holding Co. v. State Board of Tax Appeals, 127 N. J. L. 168; 21 Atl. Rep. (2d) 289; City of Plainfield v.

City of Newark v. Universal Indemnity Insurance

18 N.J. Misc. 507 · New Jersey Tax Court · Jul 23, 1940

City of Newark v. New Jersey Investment Co. (State Board, 1940), 18 N. J. Mis. R. 182; 11 Atl. Rep. (2d) 730; and see Hoboken v. State Board of Taxes and Assessments (Supreme Court, 1930), 107 N. J. L. 35; 151 Atl. … Rep. 377 ; Hoboken v. The Hoboken Dock Co. (State Board), filed September 12th, 1939.

City of Atlantic City v. Ginnetti

17 N.J. Tax 354 · New Jersey Tax Court · Jan 28, 1998

The original assessment and county board judgment for 1996 were as follows: Original Assessment County Tax Board Judgment Land $1,552,000 $ 436,500 Improvements 6,800 6,800 Total $1,558,800 $ 443,300. … The first is that, to quote from the case of City of Atlantic City v. Atlantic County Board of Taxation, 2 N.J. Tax 30 (Tax 1980), aff'd per curiam, 4 N.J.

Cherry Hill Township v. the Center at Cherry Hill, LLC

New Jersey Tax Court · Sep 24, 2020

In Brill v. Guardian Life Ins. … Forbes v. Bd. of Trustees of South Orange Village, 312 N.J. Super 519, 532 (App. Div. 1998). See also Charlie Brown of Chatham, Inc. v. Board of Adjustment, 202 N.J. Super. 312, 321 (App.

Fifth Roc Jersey Associates, L.L.C. v. Town of Morristown

26 N.J. Tax 212 · New Jersey Tax Court · Dec 7, 2011

Knorr, supra, 178 N.J. at 181 , 836 A.2d 794 (quoting Lavin v. Board of Education, 90 N.J. 145, 152 , 447 A.2d 516 *230 (1982)). … before the court at the time the Board issued its judgment.

City of Trenton v. Trenton District Energy Co.

21 N.J. Tax 244 · New Jersey Tax Court · Jan 16, 2004

Defendant timely filed an appeal with the Mercer County Board of Taxation (the “Board”), claiming that the property was exempt. … The information sought by plaintiff here during the pendency of the appeal before the Board in June 2003 was not used by the assessor to make the 2003 assessment at issue. See Westmark Partners v.

City of New Brunswick v. George Street Playhouse, Inc.

2 N.J. Tax 407 · New Jersey Tax Court · Apr 20, 1981

State Board of Taxes, 96 N.J.L. 334, 339 [ 115 A. 342 ] (Sup.Ct.1921)). … Town of Montclair v. State Board, etc., 86 N.J.L. 497 [ 92 A. 270 ] (Sup.Ct.1914), affirmed 88 N.J.L. 374 [ 96 A. 44 ] (E. & A. 1915). Such an enterprise is commercial.

Methode Electronics, Inc. v. Township of Willingboro

28 N.J. Tax 289 · New Jersey Tax Court · Jan 22, 2015

board with respect to tax year 2010. … The court reinstated the county board Judgment assessing the property at a nominal amount. Id. at 344 , 517 A.2d 135 . *310 A few years earlier in Filcrest Realty, Inc. v.

Inmar Associates, Inc. v. Township of Edison

2 N.J. Tax 59 · New Jersey Tax Court · Dec 24, 1980

This assessment was affirmed by the Middlesex County Board of Taxation. … In Stack v.

Mahwah Township v. Bergen County

3 N.J. Tax 513 · New Jersey Tax Court · Nov 20, 1981

I.P. v. N.J. State Board of Professional Planners, 48 N.J. 581, 593 , 227 A.2d 313 appeal dismissed and cert. denied, 389 U.S. 8 , 88 S.Ct. 70 , 19 L.Ed.2d 8 (1967); Angermeier v. … Washington National Insurance Company v. Board of Review, 1 N.J. 545, 556 , 64 A.2d 443 (1949); Yanow v. Seven Oaks Park, Inc., 11 N.J. 341, 361 , 94 A.2d 482 (1953).

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.

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.

Bonham & Young Co. v. Martin

18 N.J. Misc. 129 · New Jersey Tax Court · Feb 20, 1940

Rep. 915; Davis v. Industrial Commis *131 sion of Utah, 59 Utah 607 ; 206 Pac. Rep. 267 ; Gordon v. Buster, 113 Tex. 382 ; 257 S. W. Rep. 220 ; Tower & Sons v. United States, 9 Ct. Cust. App. 307, 308; Slycord v. … North American Phonograph Co. v. State Board of Assessors, 54 N. J. L. 430; Burlington Distilling Co. v. State Board of Assessors, 86 Id. 92. The assessments appealed from are canceled.