Case law

Village Super Market of PA, Inc. v. Director, Division of Taxation

27 N.J. Tax 394 · New Jersey Tax Court · Oct 23, 2013

As PA’s sole shareholder, INC appoints the PA Board of Directors. … Board minutes and testimony from PA’s witnesses establish that regular and at least quarterly meetings of the Board of Directors are held at the Stroudsburg, Pennsylvania store.

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.

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

Riorano, Inc. v. Weymouth Township

4 N.J. Tax 550 · New Jersey Tax Court · Aug 30, 1982

. *553 On appeal by the taxpayers to the Atlantic County Board of Taxation, the assessments were sustained. … State Highway Com. v. Dover, 109 N.J.L. 303, 307 [ 162 A. 749 ] (E. & A. 1932). [Middlesex Cty. v.

New Jersey Turnpike Authority v. Township of Monroe

28 N.J. Tax 143 · New Jersey Tax Court · Feb 14, 2014

Mayor of Elizabeth v. New Jersey Turnpike Auth. 7 N.J.Super. 540, 544 , 72 A.2d 399 (Ch. Div.1950). … See generally Clark v.

Goldberg v. City of Atlantic

4 N.J. Tax 195 · New Jersey Tax Court · Feb 23, 1982

The firm represented taxpayers before the county board of taxation. … Bartels v.

Washington Cemetery Ass'n v. Township of South Brunswick

1 N.J. Tax 157 · New Jersey Tax Court · Jun 26, 1980

Teaneck v. Lutheran Bible Institute, 20 N.J. 86, 90 , 118 A.2d 809 (1955). … In Blair Academy v.

Herman Holding Corp. v. Montvale Borough

5 N.J. Tax 199 · New Jersey Tax Court · Feb 7, 1983

On appeal to the county tax board the assessment made by the local taxing authority is presumed to be correct. On further appeal to the Tax Court a similar presumption attaches to the county board judgment. … Thus, in the instant appeal the taxpayer-appellant has the burden of ultimate persuasion to upset the judgments of the Bergen County Tax Board for the years 1979, 1980 and 1981. See Aetna Life Ins. Co. v.

Freehold Borough v. Nestle USA

21 N.J. Tax 138 · New Jersey Tax Court · Nov 10, 2003

Plaintiff appealed the assessments to the Monmouth County Board of Taxation, which affirmed them, and then appealed the Board’s judgments to this court. 4 Relying on Glen Pointe Associates v. … Stores Co. v.

City of Atlantic v. Ace Gaming, LLC

23 N.J. Tax 70 · New Jersey Tax Court · May 12, 2006

For tax year 1996, the Sands filed an appeal with the Atlantic County Board of Taxation (hereinafter the “Board”) pursuant to N.J.S.A 54:3-21. … In Snider v.

Fort Lee Borough v. Director, Division of Taxation

12 N.J. Tax 299 · New Jersey Tax Court · Jan 30, 1992

[Bayonne v. … [Kearney v.

Atlantic City Showboat, Inc. v. Director

26 N.J. Tax 234 · New Jersey Tax Court · Jan 24, 2012

In Brill v. Guardian Life Ins. … Board of Educ. v. Neptune Twp. Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996) (quotations omitted).

S.J. Associates, Ltd. v. East Windsor Township

8 N.J. Tax 92 · New Jersey Tax Court · Dec 31, 1985

Turnpike Auth. v. … Turnpike Auth. v.

ONE MAIN ST EDGEWATER, LLC C/O NAT'L RE v. Edgewater Borough

New Jersey Tax Court · Apr 27, 2026

See Atlantic Coast LEH, LLC v. Little Egg Harbor Twp., 26 N.J. … Corp. v. Baldwin, 9 N.J.

Burstein v. Township of Sparta

10 N.J. Tax 250 · New Jersey Tax Court · Oct 3, 1988

He estimated annual growth of 200 board feet per acre with a stumpage value on October 1, 1986 of $250 per thousand board feet. The annual increase in value for 33 acres of superior quality crop trees was thus $1,650. … Green Pond Corp. v. Rockaway Tp., 2 N.J.Tax 273 (Tax Ct.1981), aff’d on this point 4 N.J.Tax 534 (App.Div.1982). Judgment will be entered affirming the judgment of the Sussex County Board of Taxation.

Bergen County v. Leonia Borough

14 N.J. Tax 142 · New Jersey Tax Court · Jul 27, 1994

See also, Bloomfield v. N.J. … Jersey City v.

City of Atlantic City v. N.J. Economic Development Authority

5 N.J. Tax 137 · New Jersey Tax Court · Jan 25, 1983

The city filed an appeal from the assessment to the Atlantic County Board of Taxation, and the board sustained the assessment. … Etz v.

Knollcroft Apartments, Inc. v. Borough of Fair Lawn

3 N.J. Tax 25 · New Jersey Tax Court · Jun 25, 1981

New Brunswick v. Tax Appeals Div., 39 N.J. 537, 544 , 189 A.2d 702 (1963). … New Brunswick v. Tax Appeals Div., supra at 545; 189 A.2d 702 ; Parkview Village Ass’n v. Collingswood, 62 N.J. 21, 29 , 297 A.2d 842 (1972); Stanford Enterprises v. East Orange, 1 N.J.Tax 317, 323 (Tax Ct. 1980).

State v. Township of Pohatcong

9 N.J. Tax 528 · New Jersey Tax Court · Mar 2, 1988

The parties to this action agree that since a change in use occurred in 1986 the judgment of the county board is in error with regard to the rollback tax assessment for 1983. See Eagle Plaza Assocs. v. … Waite v.

Kearny Town v. Director, Division of Taxation

11 N.J. Tax 497 · New Jersey Tax Court · Mar 26, 1991

That assessment was canceled in its entirety by judgment of the Hudson County Board of Taxation, entered on January 4, 1989. In a proceeding before the Tax Court, Kearny v. Taxation Div. … This holding is consistent with Bayonne v.