Case law

Tall Timbers, Inc. v. Vernon Township

5 N.J. Tax 299 · New Jersey Tax Court · Mar 17, 1983

Co. v. Essex Cty. … In Baldwin the Essex County Board of Taxation increased the assessments of several taxable parcels in some municipalities after the local assessors had submitted their assessment lists to the board for review.

Freehold Office Park, Ltd. v. Township of Freehold

12 N.J. Tax 433 · New Jersey Tax Court · May 12, 1992

On a direct appeal to the Tax Court, the same procedure applies as applies to an appeal to the county board. … Tontodonati v.

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.

Kazanchy v. Borough of Sea Bright

6 N.J. Tax 353 · New Jersey Tax Court · May 4, 1983

In Murnick v. … Riverview Gardens v. North Arlington, supra; Glenwood Realty Co., Inc. v.

Pennwalt Corp. v. Township of Holmdel

4 N.J. Tax 51 · New Jersey Tax Court · Jan 13, 1982

In an appeal to the Tax Court, there is a presumption that the county board judgment is correct. Riverview Gardens v. North Arlington, 9 N.J. 167 , 87 A.2d 425 (1952); Glenwood Realty Co., Inc. v. … Samuel Hird & Sons, Inc. v. Garfield, supra; Almax Builders, Inc. v. Perth Amboy, 1 N.J.Tax 31 (Tax Ct. 1980); Newark v. 1013 Corp., 1 N.J.Tax 107 (Tax Ct. 1980).

Merchandise Mart Associates v. Pennsauken Township

3 N.J. Tax 275 · New Jersey Tax Court · Aug 28, 1981

Crewe Corp. v. Feiler, 28 N.J. 316, 320 [ 146 A.2d 458 ] (1958); Becker v. Little Ferry, supra, 126 N.J.L. 338 . … In Stack v.

Borough of Glen Ridge v. City of East Orange

19 N.J. Misc. 140 · New Jersey Tax Court · Feb 18, 1941

Board of Education of the City of Woodbury v. Township of West Deptford, New Jersey Tax Reports, 1934-1939, p. 598. … Bor the reasons stated, the assessment was without legal basis and the judgment of the Essex County Board is affirmed.

Sigma Phi Epsilon v. City of Hoboken

1 N.J. Tax 607 · New Jersey Tax Court · Nov 12, 1980

Princeton University Press v. Princeton, 35 N.J. 209 , 172 A.2d 420 (1961); Bloomfield v. … NRA Special Contribution Fund v. Board of County Commissioners, 92 N.M. 541 , 591 P.2d 672 (Court of Appeals 1978), cert, denied 92 N.M. 464 , 589 P.2d 1055 (Sup.Ct. 1979).

Bendix Corp. v. Taxation Div. Director

10 N.J. Tax 46 · New Jersey Tax Court · Jun 30, 1988

Container Corp. v. Franchise Tax Board, 463 U.S. 159 , 103 S.Ct. 2933 , 77 L.Ed.2d 545 (1983). … V.

Appeal of City of Jersey City v. Maritime Petroleum Corp.

25 N.J. Misc. 81 · New Jersey Tax Court · Nov 12, 1946

Frigidaire Corp. v. City of Newark (State Board, filed February 23d, 1937); Ballmill Lumber and Sales Corp. v. City of Newark (State Board, filed May 29th, 1939).; Continental Purchasing Co., Inc., v. … It will be seen that no method of averaging is found in the statute but it has been held in General Motors Corp. v. State Board, 125 N. J. L. 574; 16 Atl.

West Ridgelawn Cemetery v. City of Clifton

20 N.J. Misc. 399 · New Jersey Tax Court · May 19, 1942

The proofs made before us in the 1938 case are fully detailed in the opinion of the board. West Ridgelawn Cemetery v. City of Clifton, New Jersey Tax Reports, 1934-1939, p. 775. … It was therefore held, under the authority of Mausoleum Builders of New Jersey v. State Board, 88 N. J. L. 592; 96 Atl. Rep. 494 (Supreme Court, 1916); affirmed, 90 N. J. L. 163; 100 Atl.

Rt. 88 Office Assoc. Ltd. v. Township of Brick

13 N.J. Tax 14 · New Jersey Tax Court · Dec 7, 1992

Rutherford Board of Education, 90 N.J. 63, 74 , 447 A.2d 140 (1982). … Schneider v. City of East Orange, supra, dealt with the time for payment of taxes on an appeal to the Tax Court from a judgment of a county board of taxation.

Futurevision Cable Enterprises, Inc. v. Taxation Division Director

6 N.J. Tax 149 · New Jersey Tax Court · Dec 7, 1983

Relying on Dixon v. … Browning-Ferris Industries v. Taxation Div. Director, 3 N.J.Tax 16, 21 (Tax Ct.1981).

Seatrain Lines v. Edgewater Borough

4 N.J. Tax 378 · New Jersey Tax Court · May 26, 1982

Co. v. … Freeholders of Atlantic v. Weymouth [ 68 N.J.L. 652 , 54 A. 458 ], supra; Baker v.

Catholic Community Services v. City of Newark

21 N.J. Tax 633 · New Jersey Tax Court · Sep 14, 2004

See, e.g., Rainhold Holding Co. v. … (citing Carteret Academy v. State Board of Taxes and Assessment, 102 N.J.L. 525, 528, 133 A 886 (Sup.Ct.1926), aff'd, 104 N.J.L. 165 , 138 A. 919 (E. & A.1927)).

Sirota v. Township of Howell

1 N.J. Tax 280 · New Jersey Tax Court · Apr 28, 1980

Boys Club of Clifton, Inc. v. Township of Jefferson, 72 N.J. 389 , 371 A.2d 22 (1977). However, once qualified for farmland assessment, the issue of valuation arises. … Union Terminal Cold Storage Co. v. Spence, 17 N.J. 162 , 110 A.2d 110 (1954). The Freeze Act was adopted in order to avoid harassment of taxpayers. Hasbrouck Heights v.

Jersey Central Power & Light Co. v. City of Asbury Park

21 N.J. Misc. 372 · New Jersey Tax Court · May 17, 1943

Jersey Central Power and Light Co. v. Asbury Park (Supreme Court), 128 N. J. L. 141; 24 Atl. Rep. (2d) 526; affirmed by the Court of Errors and Appeals without opinion, Jersey Central Power and Light Co. v. … Monmouth County Board of Taxation, 129 N. J. L. 253; 29 Atl. Rep. (2d) 139. The assessments appealed from are, therefore, canceled. Judgment accordingly.

Township of New Providence v. Lions Club

19 N.J. Misc. 103 · New Jersey Tax Court · Jan 21, 1941

It was so held in Plainfield Lions Club v. Township of New Providence, New Jersey Tax Reports 1912-1934, p. 453. … A. of Garfield v. State Board of Tax Appeals (Supreme Court, 1936), 14 N. J. Mis. R. 831; 186 Atl. Rep. 702 ; City of Trenton v. Trenton Masonic Temple Association (Supreme Court, 1930), 8 N. J. Mis. R. 778; 151 Atl.

City of Newark v. Sun Oil Co.

19 N.J. Misc. 370 · New Jersey Tax Court · Apr 29, 1941

We express no opinion as to those grounds, however, since we are of the opinion that, upon the showing made before this board, the County Board’s determination was correct, for the reason expressly assigned by it. … The closest parallel to be found in the reported cases to the situation presently under consideration is that contained in the case of Illinois Water Service Co. v. Champaign County (Sup.