Case law

Andrew Realty Co. v. Little Falls Township

2 N.J. Tax 114 · New Jersey Tax Court · Jan 5, 1981

The Passaic County Board of Taxation reduced the assessment to $806,500 for that year. … Bd. of Taxation v.

Township of Mahwah v. County of Bergen

2 N.J. Tax 479 · New Jersey Tax Court · May 11, 1981

Accord, Go-Lit Realty Co. v. Jersey City, 120 N.J.L. 592 , 1 A.2d 262 (Sup. Ct. 1938). Compare Kuvin v. Newark, 129 N.J.L. 115 , 28 A.2d 271 (Sup. Ct. 1942 ). Long ago it was stated in Cliffside Park Mtg. Co. v. … This caveat is perplexing since in Kuvin v. Newark, 129 N.J.L. 115 , 28 A.2d 271 (Sup.

Esbeco Distilling Co. v. Martin

19 N.J. Misc. 596 · New Jersey Tax Court · Sep 9, 1941

It appears to this board, however, (1) that title remained in petitioner until the goods were shipped at Elizabeth, and (2) that if, under the law of sales, the property in the merchandise passed to Field’s at some earlier … See, e. g., Schenley Distributors v. State Tax Commissioner (Stats Board, 1940), 18 N. J. Mis. R. 266; 12 Atl. Rep. (2d) 638.

Township of Springfield v. Garner

3 N.J. Tax 92 · New Jersey Tax Court · Jul 17, 1981

Goff v. Hunt, 6 N.J. 600 , 80 A.2d 104 (1951); State v. … Manczak v. Dover, supra. See Resnick v. East Brunswick Tp. Bd. of Ed., 77 N.J. 88, 100 , 389 A.2d 944 (1978).

WCI-Westinghouse, Inc. v. Edison Township

7 N.J. Tax 610 · New Jersey Tax Court · Aug 1, 1985

Sunshine Biscuits, Inc. v. Sayreville, 4 N.J.Tax 486, 495 (Tax Ct.1982); Dworman v. … SimiIarIy, in CPC Int'l v.

Corrado v. Township of Montclair

18 N.J. Tax 200 · New Jersey Tax Court · Jul 22, 1999

The 1997 appeals were timely filed at the county board and the Tax Court. … Under Brill v.

City of Newark v. National Commercial Title & Mortgage Guaranty Co.

20 N.J. Misc. 205 · New Jersey Tax Court · May 12, 1942

Under the statute and interpreting cases (Fidelity Trust Co. v. Board of Equalization (Supreme Court, 1908), 77 N. J. L. 128; 71 Atl. … Commercial Casually Insurance Co. v. State Board (Supreme Court, 1937), 119 N. J. L. 94; Newark Fire Insurance Co. v. State Board (Supreme Court, 1937), 118 Id. 525 ; Universal Insurance Co. v.

Waterview Village-Community Realty Management v. Ventnor City

4 N.J. Tax 262 · New Jersey Tax Court · Mar 24, 1982

In 9W Contractors, Inc. v. Englewood Cliffs, 1 N.J. … South Plainfield v. Kentile Floors, Inc., 186 N.J.Super. 399 , 453 A.2d 182 (App.Div.1982), cert. granted 91 N.J. 182 , 450 A.2d 521 (1982).

U.S. Life Realty Corp. v. Jackson Township

9 N.J. Tax 66 · New Jersey Tax Court · Apr 1, 1987

[Tax Court] there is a presumption in favor of the correctness of the county board judgment, Riverview Gardens v. North Arlington, 9 N.J. 167 [ 87 A.2d 425 ] (1952).” Spiotta Brothers v. … See also Almax Builders, Inc. v.

Township of Landis v. Borough of Vineland

25 N.J. Misc. 73 · New Jersey Tax Court · Nov 26, 1946

A. 54:4-1] $ $ * » The petitioner relies on the case of The Essex County Park Commission v. State Board of Tax Appeals (Supreme Court), 129 N. J. L. 336; 29 Atl. … See, also, Jersey Central Power and Light Co. v. City of Asbury Park (State Board of Tax Appeals), 21 N. J. Mis. R. 372: 32 Atl.

Estell Manor City v. Stern

14 N.J. Tax 394 · New Jersey Tax Court · Jan 5, 1995

West Orange Tp. v. … West Milford Tp. v.

Delaware, Lackawanna & Western Railroad v. Walsh

25 N.J. Misc. 272 · New Jersey Tax Court · Apr 22, 1947

In State Board of Assessors v. Central Railroad, 48 N. J. L. 146 (at p. 278); 4 Atl. … This theory was also followed by Chief Justice Beasley in his opinion delivered for the Supreme Court in the case of the Central Railroad Co. v. State Board of Assessors, 49 N. J. L. 1 (at p. 5); 7 Atl.

Atlantic City Electric Co. v. Taxation Division Director

5 N.J. Tax 15 · New Jersey Tax Court · Nov 3, 1982

Power and Light Co. v. … Co. v.

9W Contractors, Inc. v. Englewood Cliffs Borough

1 N.J. Tax 465 · New Jersey Tax Court · Sep 17, 1980

Blanchard Co. v. … In Edgewater v.

McElwee v. Ocean City

7 N.J. Tax 355 · New Jersey Tax Court · Apr 3, 1985

As this court observed in Fort Lee v. … See Farmingdale Realty Co. v.

Wiesenfeld v. Director, Division of Taxation

3 N.J. Tax 3 · New Jersey Tax Court · May 26, 1981

The ball returns are made of plastic or metal and are affixed to the building by means of screws in 12"-wide boards. The boards, in turn, are “ram-shot” into the concrete flooring. … Y. v. City of N. Y., supra; San Diego Trust & Savings Bank v. San Diego Cty., supra.

Princeton Campus Club v. Princeton Borough

4 N.J. Tax 632 · New Jersey Tax Court · Sep 24, 1982

Each assessment had been appealed to the Mercer County Board of Taxation and each assessment was affirmed by the county board in a separate judgment. … See Pleasantville Taxpayers v. Pleasantville, 115 N.J.Super. 85 , 278 A.2d 229 (App.Div.1971), certif. den. 59 NJ. 268, 281 A.2d 530 (1971).

Regent Care Center, Inc. v. Hackensack City

20 N.J. Tax 181 · New Jersey Tax Court · Jul 24, 2001

See Corrado [v. Tp. of Montclair, 18 N.J.Tax 20 0 ] supra, at 202, citing [Tp. of West Milford v.] … Following a reassessment of a portion of the taxing district pursuant to an approved compliance plan, the assessor shall certify to the county board of taxation, through such sampling as the county board of taxation deems

Bennett v. Maple Shade Township

23 N.J. Tax 300 · New Jersey Tax Court · Dec 18, 2006

Pantasote Co. v. City of Passaic, 100 N.J. 408, 412-13 , 495 A.2d 1308 *306 (1985). The same presumption is also accorded to a judgment of the county board of taxation. Byram Township v. … This case is remarkably similar to Posta v.

Clemente v. Township of South Hackensack

27 N.J. Tax 255 · New Jersey Tax Court · Jul 3, 2013

Greenblatt v. City of Englewood, 26 N.J.Tax 41, 54-55 (Tax 2010); see also Dworman v. … City of Atlantic City v. Boardwalk Regency Carp, 19 N. J.Tax 164, 189 (App.Div.2000); See also Newport Center v.