Case law

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.

City of Newark v. International Business Machines Corp.

21 N.J. Misc. 237 · New Jersey Tax Court · Jul 13, 1943

Household Finance Corp. v. State Board of Tax Appeals , 126 N. J. L. 399; 19 Atl. Rep. (2d) 816. However, another and far more serious obstacle presents itself to this allowance. … Household Finance Corp. v. State Board of Tax Appeals, 126 N. J. L. 399; 19 Atl. Rep. (2d) 816. 2.

Hopatcong Fuel On You, LLC v. Hopatcong Borough

25 N.J. Tax 389 · New Jersey Tax Court · Feb 23, 2010

City of Hackensack v. … James Construction Company, Inc. v. Director, Division of Taxation, 18 N.J.Tax 224 , 229 n. 1 (Tax 1999) (citing Falcon v.

United States Postal Service v. Town of Kearny

17 N.J. Tax 397 · New Jersey Tax Court · Jun 15, 1998

“Appeals from added assessments shall be made to the county board of taxation on or before December 1 of the year of levy... … Our Supreme Court in City of Newark v.

Rockaway 80 Associates v. Rockaway Township

15 N.J. Tax 326 · New Jersey Tax Court · Jan 23, 1996

In Union Minerals & Alloys Corp. v. … The tax assessor must submit proposed regular assessments to the county board of taxation by January 10 of the current tax year, N.J.S.A 54:4-35, and the county board must examine, revise and correct the assessment list,

Princeton Research Lands, Inc. v. Upper Freehold Township

4 N.J. Tax 402 · New Jersey Tax Court · Jun 16, 1982

The county board’s acceptance of jurisdiction is of no effect. The board exceeded its authority. … The jurisdictional bar is absolute and the county board should have declined to entertain plaintiff’s petition for review for 1975. Mayfair Holding Corp. v. North Bergen Tp., 4 N.J.Tax 39 (Tax Ct. 1982).

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.

Belmont v. Wayne Township

5 N.J. Tax 110 · New Jersey Tax Court · Jan 4, 1983

City of Newark v. … Compare Sirota v.

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.

Gardner v. Central Railroad

26 N.J. Misc. 76 · New Jersey Tax Court · Jan 6, 1948

Norton v. State Board of Tax Appeals, 134 N. J. L. 57; 45 Atl. Rep. (2d) 799. … Rep. (2d) 830; Norton v. State Board of Tax Appeals, supra.

Ramos v. City of Passaic

19 N.J. Tax 97 · New Jersey Tax Court · Aug 11, 2000

[Newark v. Board of Taxation, 809 N.J.Super. 476 , 486, 707 A.2d 493 (App.Div. 1998) (citation omitted).] … [State v.

KSS Transportation Corp. v. Baldwin

9 N.J. Tax 273 · New Jersey Tax Court · Jul 21, 1987

Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952); Phelps Dodge Indus. v. Taxation Div. Director, 8 N.J.Tax 354, 358 (Tax Ct.1986). … My conclusion is supported by the case of Pacific Southwest Airlines v. State Board of Equalization, 140 Cal.Rptr. 543 , 73 Cal.App.3d 32 (App.Div.1977).

City of Newark v. Household Finance Corp.

18 N.J. Misc. 295 · New Jersey Tax Court · May 7, 1940

In Household Finance Corp. v. State Board of Tax Appeals (Supreme Court, 1937), 119 N. J. L. 230; 196 Atl. … See Household Finance Corp. v. City of Newark (State Board), June 13th, 1939.

Options Imagined v. Parsippany-Troy Hills Township

New Jersey Tax Court · Nov 1, 2022

Options is managed by its five-member Board of Trustees. Mr. … [N.J.S.A. 54:4-3.6] While value determinations by County Boards generally enjoy a presumption of validity, MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J.

In re Appeals from Judgments of the Somerset County Board of Taxation Dismissing Two Complaints of Horner

24 N.J. Misc. 394 · New Jersey Tax Court · Nov 12, 1946

The ease of Paul Beardsley, Executor, v. … State Board of Taxes and Assessments, 95 N. J. L. 465; 113 Atl. Rep. 254 ; Swetland v. Swetland, 105 N. J. Eq. 608; 149 Atl. Rep. 50 ; Yardley v. Essex County Board of Taxation, 93 N. J. L. 290; 108 Atl. Rep. 299 .

Township of Clinton v. Camp Brett-Endeavor, Inc.

1 N.J. Tax 54 · New Jersey Tax Court · Mar 7, 1980

See Pingry Corp. v. Hillside Tp., 46 N.J. 457, 461-463 , 217 A.2d 868 (1966); Teaneck Tp. v. Lutheran Bible Institute, 20 N.J. 86 , 118 A.2d 809 (1955). … The trustee testified that the board was aware it could not afford to pay a salary to a caretaker, and the offering of housing as a form of remuneration was attractive to the board.

City of Jersey City v. Wright JC Suites LLC

New Jersey Tax Court · Sep 23, 2025

Co. v. Newark, 10 N.J. 99, 105 (1952)). … See Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 377 (App.

Consistory of the Congregation of Paramus v. Township of Ridgewood

20 N.J. Misc. 125 · New Jersey Tax Court · Mar 24, 1942

The Ewing Cemetery Association, Inc., v. Ewing Township (State Board, 1940), 18 N. J. Mis. R. 558; 15 Atl. Rep. (2d) 195; affirmed (Supreme Court, 1941), 126 N. J. L. 610; 20 Atl. Rep. (2d) 607. … See City of Clifton v. East Ridgelawn Cemetery Association (State Board, 1939), New Jersey Tax Reports, 1934-1939, p. 725; Borough of Leonia v. Church of the Madonna (State Board, 1939), Id. 779.

City of East Orange v. Joshua Hendy Iron Works

24 N.J. Misc. 82 · New Jersey Tax Court · Mar 12, 1946

Shipping Board Emergency Fleet Corp. et al. v. City of Gloucester, New Jersey Tax Reports, 1912-1934, p. 266. … Howard Savings Institution v. Newark, 63 N. J. L. 547; 44 Atl. Rep. 654 . The action of the Essex County Board of Taxation is affirmed.

Cohn v. Livingston Township

18 N.J. Tax 429 · New Jersey Tax Court · Jul 6, 1999

In Pennwalt Corp. v. … The judgment of the Essex County Board of Taxation ($83,000) is not a consideration in this court’s determination. Piscataway Assoc. Inc. v. Piscataway Tp., 73 N.J. 546 , 376 A.2d 527 (1977); Feder v.