Case law

Mortgage v. City of Newark

18 N.J. Misc. 34 · New Jersey Tax Court · Dec 19, 1939

The Essex County Board of Taxation affirmed the assessment on appeal. Under Fidelity Trust Co. v. Board of Equalization of Taxes of New Jersey (Supreme Court, 1908), 77 N. J. L. 128; 71 Atl. … The judgment of the Essex County Board is reversed, and the assessment ordered vacated.

Trustees of Stevens Institute of Technology v. City of Hoboken

1 N.J. Tax 598 · New Jersey Tax Court · Nov 10, 1980

Pingry Corp. v. Hillside Tp., supra; Long Branch v. Monmouth Medical Center, 138 N.J.Super. 524 , 351 A.2d 756 (App.Div.1976). … The Clerk of the Tax Court is directed to enter judgment reversing the Hudson County Board of Taxation and eliminating the assessment in toto for 1978 and affirming the County Board’s judgment canceling the assessment in

St. Luke's Village, Inc. v. Peapack & Gladstone Borough

11 N.J. Tax 76 · New Jersey Tax Court · Apr 20, 1990

The 1988 assessment was affirmed by judgment of the Somerset County Board of Taxation. I. … The two newer buildings were constructed pursuant to a variance granted by the board of adjustment of the taxing district and site plan approval by the planning board.

Borough of Paramus v. Etaner Enterprises

14 N.J. Tax 208 · New Jersey Tax Court · Jul 26, 1994

The error complained of arose from the transmission of assess *197 ment data from the revaluation firm’s computer to the Bergen County Board’s computer. … Board of Assessors of Nassau County, 41 N.Y. 2d 512 , 393 N.Y.S. 2d 965 , 362 N.E.2d 597 (N.Y.1977) and Penn Central Transportation Company v.

Saij Realty Inc. v. Town of Kearny

8 N.J. Tax 191 · New Jersey Tax Court · Feb 21, 1986

Union Terminal Cold Storage Co. v. Spence, 17 N.J. 162 , 110 A. 2d 110 (1954); Cryan v. … Co. v.

Fairfield Dev v. Totowa Borough

27 N.J. Tax 306 · New Jersey Tax Court · Sep 30, 2013

The county board of taxation may impose such terms and conditions for furnishing the requested information where it appears that the owner, for good cause shown, could not furnish the information within the required period … The county board of taxation may impose such terms and conditions for furnishing the requested information where it appears that the owner, for good cause shown, could not furnish the information within the required period

Town of Secaucus v. City of Jersey City

19 N.J. Tax 538 · New Jersey Tax Court · Oct 10, 2000

Stafford Township Zoning Board of Adjustment, 154 N.J. 62, 74 , 711 A.2d 282 (1998) (citations omitted).] … In Kibble v.

Greenwood Cemetery Ass'n v. City of Millville

1 N.J. Tax 408 · New Jersey Tax Court · Jul 30, 1980

In Terwilliger v. … State Board of Tax Appeals, 136 N.J.L. 213 , 55 A.2d 58 (E. & A.1947), the pronouncement there applies here.

Tomkins Tidewater Terminal v. Town of Kearny

1 N.J. Tax 590 · New Jersey Tax Court · Nov 5, 1980

The original assessments and judgments of the Hudson County Board of Taxation for all tax years involved were as follows: Original County Board Assessment Judgment Land $ 593,700 $ 593,700 Improvements 1,739,300 1,652,300 … In support thereof it cites the cases of New Brunswick v. Div. of Tax Appeals, 39 N.J. 537, 541 , 189 A.2d 702 (1963); Feder v.

International Schools Services Inc. v. West Windsor Township

24 N.J. Tax 453 · New Jersey Tax Court · Mar 27, 2009

In a published decision, International Schools Services, Inc. v. … In addition to serving as the president of ISS, and as a board member of ISS and ISF and as chairman of the board of directors of ISG, Dr.

City of New Brunswick v. Rutgers Community Health Plan, Inc.

7 N.J. Tax 491 · New Jersey Tax Court · Jul 23, 1985

The assessor denied each application following which RCHP appealed to the Middlesex County Board of Taxation. In each instance the county board reversed the assessor’s denial and granted the exemption. … Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952). The burden is upon the claimant to clearly bring himself within an exemption provision. Ibid.

Schenley Distributors, Inc. v. State Tax Commissioner

18 N.J. Misc. 266 · New Jersey Tax Court · Apr 23, 1940

Ziffrin v. Reeves, 84 L. Ed. 107 (United States Supreme Court, 1939). And see Kidd v. Pearson, 128 U. S. 1 ; Geer v. Connecticut, 161 Id. 519; Rippey v. Texas, 193 Id. 504; Sligh v. Kirkwood, 237 Id. 52. … Public Service Co-ordinated Transport v. State Board of Tax Appeals (Supreme Court, 1935), 115 N. J. L. 97. Accord: McFeeley v. Commissioner, 296 U. S. 102 ; Old Colony Railroad Co. v.

Finnegan v. City of Jersey City

20 N.J. Misc. 155 · New Jersey Tax Court · Apr 21, 1942

As stated by Judge *157 J ess, as president of the State Board of Equalization of Taxes, in an identical situation in the case of Nucoa Butter Co. v. City of Bayonne, 36 N. J. L. … While the statute is not clear, and on its face is susceptible of the contrary conclusion, we are moved by the fact that in the experience of the members of the board, realty mortgage debts have never been claimed or allowed

Shein v. Township of North Brunswick

9 N.J. Tax 1 · New Jersey Tax Court · Nov 24, 1986

Andover Tp. v. Kymer, supra, 140 N.J.Super. at 403, 356 A.2d 418 ; Hinck v. Wall Tp., supra, 3 N.J.Tax at 103; Wiesenfeld v. South Brunswick Tp., 166 N.J.Super. 90, 94 , 398 A.2d 1342 (App.Div.1979); Califon v. … See Urban Farms, Inc. v. Wayne Tp., supra, 159 N.J.Super. at 67 , 386 A.2d 1357 ; East Orange v.

Camden Branch No. 57, Fleet Reserve Ass'n v. City of Camden

19 N.J. Misc. 291 · New Jersey Tax Court · Apr 1, 1941

See O’Neill v. Central Leather Co. (Court of Errors and Appeals, 1915), 87 N. J. L. 552; 94 Atl. Rep. 789 . … Princeton Country Day School v. State Board of Tax Appeals (Supreme Court, 1934), 113 N. J. L. 515; 175 Atl. Rep. 136 .

Mega Care, Inc. v. Union Township

15 N.J. Tax 566 · New Jersey Tax Court · Feb 1, 1996

See, e.g., Bethany Baptist Church v. Deptford Tp., 225 N.J.Super. 355, 360 , 542 A.2d 505 (App.Div. 1988); Secondary School Admissions Test Board, Inc. v. Princeton Bor., 13 N.J.Tax 467, 472 (Tax 1993); Hoboken v. … Board of Assessors of Boston, 353 Mass. 35 , 227 N.E.2d 908 (1967); Hospital Purchasing Serv. of Mich. v. City of Hastings, 11 Mich.App. 500 , 161 N.W.2d 759 (1968); Shared Hosp. Serv. Corp. v.

Township of Wantage v. Rivlin Corp.

23 N.J. Tax 441 · New Jersey Tax Court · May 25, 2007

Hope Mining Co. v. … In Andover Township v.

Atlantic City Electric Co. v. Director

7 N.J. Tax 554 · New Jersey Tax Court · Aug 20, 1985

Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952). The burden is upon the claimant to clearly bring himself within an exemption provision. Ibid. … Taxpayer also relies on Niagara Mohawk Power Corp. v.

J.L. Muscarelle, Inc. v. Township of Saddle Brook

14 N.J. Tax 453 · New Jersey Tax Court · Feb 10, 1995

54:51A-9a); failure to pay taxes on an appeal from the county board to the Tax Court (N.J.SA 54:51A-l(b), and failure to prosecute a local property tax appeal at the county *449 board (N.J.SA 54:51A-lc(2)). … The nonpayment issue arises only when a taxing district raises it at the county tax board or on a direct appeal to the Tax Court. Lecross Assocs. v. City Partners, supra, 168 N.J.Super. at 99-100 , 401 A.2d 1099 .

ITT Continental Baking Co. v. Township of East Brunswick

1 N.J. Tax 244 · New Jersey Tax Court · Apr 2, 1980

Plaintiff seeks review of the judgments of the Middlesex County Board of Taxation for the tax years 1976,1977 and 1978. … New Brunswick v. Division of Tax Appeals, supra, 39 N.J. at 541 , 189 A.2d 702 ; Feder v. Passaic, 105 N.J.Super. 157, 162 , 251 A.2d 457 (App.Div.1969).