Case law

Glen Pointe Associates v. Township of Teaneck

10 N.J. Tax 506 · New Jersey Tax Court · Jun 20, 1989

The county board should have stricken that assessment as erroneously duplicative pursuant to N.J.S.A. 54:4-54. Its failure to do so is error and the county board judgment is thus reversed. 1986. … Dworman v. Tinton Falls, supra.

Van Vugt v. Pequannock Township

20 N.J. Tax 129 · New Jersey Tax Court · May 17, 2002

The Committee’s methodology does not necessarily establish the value of a particular piece of farmland, see Bunker Hill Cranberry Co. v. … Pantasote Co. v. City of Passaic, 100 N.J. 408, 417 , 495 A.2d 1308 (1985).

Town of Morristown v. Township of Randolph

19 N.J. Misc. 413 · New Jersey Tax Court · May 27, 1941

The Morris County Board of Taxation dismissed the appeals on all of these properties. Under Trustees v. Trenton, 30 N. J. Eq. 668, it was held that property of taxing districts is not subject to the operation of R. … And see Jersey City v. Blum (Court of Errors and Appeals, 1925), 101 N. J. L. 93; 127 Atl. Rep. 214 .

Church Contribution Trust v. Mendham Borough

9 N.J. Tax 299 · New Jersey Tax Court · Jul 17, 1987

Trustees of Young Men’s, etc. v. State Board Tax Appeals, 119 N.J.L. 504 , 197 A. 372 (Sup.Ct.1938), aff'd 121 N.J.L. 65 , 1 A.2d 367 (E. & A.1938); YMCA, Ridgewood v. … Press v.

Bobbink & Atkins v. City of Clifton

20 N.J. Misc. 149 · New Jersey Tax Court · Apr 13, 1942

Rep. 89 ; Bigler v. Simon (Supreme Court, 1933); 11 N. J. Mis. R. 113; 164 Atl. Rep. 861 ; Ahern v. Littl (Court of Chancery, 1918), 90 N. J. Eq. 72; 105 Atl. Rep. 597 ; Howell v. Schenck, 24 N. J. … See Swain Nelson and Sons Co. v. Department of Finance (1937), 365 Ill. 401 ; 6 N. E. Rep. (2d) 632, 633; Miethke v. Pierce County (Wash., 1933), 23 Pac. Rep. (2d) 405.

Holy Cross Precious Zion Glorious Church of God v. Trenton City

2 N.J. Tax 352 · New Jersey Tax Court · Mar 31, 1981

At the time of the hearing the front of the building was boarded up, the side entrance was closed and the property was vacant, not being used for any purpose whatsoever. … Longport v. Bamberger Sheashore Home, 91 N.J.L. 330 , 102 A. 633 (E. & A. 1917). In Y. W. C. A. v.

Verizon New Jersey Inc. v. Hopewell Borough

26 N.J. Tax 400 · New Jersey Tax Court · Jun 26, 2012

Feldman v. … State Bar Ass’n v.

Regent Care Center, Inc. v. Hackensack City

19 N.J. Tax 455 · New Jersey Tax Court · Apr 30, 2001

See Township of West Milford v. Van Decker, 120 N.J. 354, 362 , 576 A.2d 881 (1990). … See Corvado v. Township of Montclair, 18 N.J.Tax 200, 202 (Tax 1999).

Postal Telegraph-Cable Co. v. Martin

18 N.J. Misc. 567 · New Jersey Tax Court · Sep 10, 1940

Bergen Aqueduct Co. v. State Board (Court of Errors and Appeals, 1920), 95 N. J. L. 486; 112 Atl. Rep. 881 . … State Board (1930), 280 U. S. 338 .

Township of Ewing v. Suburban Square Associates

7 N.J. Tax 263 · New Jersey Tax Court · Feb 6, 1985

The 1983 assessments and county tax board judgments are: Original Assessments County Tax Board Judgments Lot 11 Land $ 32,560 $ 32,560 Improvements 453,640 149,890 Total $486,200 $182,450 Lot 13 Land $ 20,760 $ 20,760 Improvements … This calculation is made using the original assessment, not the county board of taxation judgment. Rumson v. Haran, 3 N.J. Tax 590 (Tax Ct.1981).

Casino Reinvestment Development Authority v. City of Atlantic City

18 N.J. Tax 463 · New Jersey Tax Court · Nov 15, 1999

Coolidge & Sickler, Inc. v. Regn, 7 N.J. 93, 98 , 80 A.2d 554 (1951). The doctrine of equitable conversion was discussed in Cropper v. Brown, 76 N.J.Eq. 406, 74 A. 987 (Ch.1909). … Highway Auth. v. Henry A.

Red Bank Borough v. New Jersey Bell Telephone Co.

8 N.J. Tax 152 · New Jersey Tax Court · Feb 6, 1986

Although the Appellate Division has determined that the correction or errors statute is to be liberally construed, Sabella v. Lacey Tp., 204 N.J. … Bressler v. Maplewood Tp., 190 N.J. Super. 99 , 461 A.2d 1218 (App.Div.1983). “We disagree with neither Manczak [Manczak v. Dover Tp., 2 N.J.

Assessment & Re-Assessment of the Franchise Tax Levied v. Delaware, Lackawanna & Western Railroad System

26 N.J. Misc. 19 · New Jersey Tax Court · Nov 25, 1947

Justice Oliphant (now Chancellor) said for the Court of Errors and Appeals in the case of Norton v. State Board of Tax Appeals, 134 N. J. L. 57; 45 Atl. … The opinion of the court in Norton v. State Board of Tax Appeals, supra, was not mere dictum. If anything, it was judicial dictum, and should be considered by this Division in arriving at its decision.

Sizes & Shapes, Inc. v. Roselle Borough

New Jersey Tax Court · Jul 31, 2017

Presumption of Validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

Howard v. Director

26 N.J. Tax 308 · New Jersey Tax Court · Apr 11, 2012

of Taxation (“Tax Board”) in March 2007. … See also, Koch v. Director, Division of Taxation, 157 *317 N.J. 1, 8 , 722 A.2d 918 (1999); GE Solid State, Inc. v.

Mason v. Township of Wyckoff

1 N.J. Tax 433 · New Jersey Tax Court · Aug 26, 1980

Appeals to the Bergen County Board of Taxation also failed and there have been timely appeals to the former Division of Tax Appeals and the Tax Court. … Andover Tp. v. Kymer, supra; N.J.A.C. 18:15-6.2, supra; Wiesenfeld v. South Brunswick Tp., 166 N.J.Super. 90 , *438 398 A.2d 1342 (App.Div.1979); Kugler v. Tp. of Wall, 1 N.J. Tax 10 (Tax Ct. 1980). 3.

Essex County Park Commission v. City of Newark

20 N.J. Misc. 325 · New Jersey Tax Court · Jun 23, 1942

Constitution. ■ It is sufficient to say that this board will not find a statutory provision unconstitutional as a matter of first impression. … The judgments of the Essex County Board of Taxation, affirming the assessments, are affirmed.

Sheryl Alemany v. Twp. of Marlboro

New Jersey Tax Court · Jan 30, 2024

PROCEDURAL HISTORY AND FACTS On May 7, 2023, plaintiff timely filed a complaint with this court appealing the judgment of the Monmouth County Board of Taxation (“County Board”). … Therefore, the judgment of the County Board is reversed.

Appeal of Majob Realty Corp. v. City of Hoboken

25 N.J. Misc. 464 · New Jersey Tax Court · Sep 2, 1947

See the following cases: Harrington Co. v. Chopke, 110 N. J. Eq. 574; 160 Atl. Rep. 335 ; Bradford v. Commonwealth Casualty Co., 10 N. J. Mis. R. 301; 158 Atl. Rep. 840 ; Burdett v. … Rep. (2d) 93; Wittes v. Repko, 107 N. J. Eq. 132; 151 Atl. Rep. 850 ; Regan v. State Board of Education, 109 N. J. L. 1; 159 Atl. Rep. 691 ; affirmed, 112 N. J. L. 196; 170 Atl. Rep. 16 .

Passarella v. Township of Wall

21 N.J. Tax 598 · New Jersey Tax Court · Sep 3, 2003

The same presumption attaches to a judgment of the county board of taxation when it is the determination of that body that is challenged in the Tax Court. Byram Township v. … N.J.R.E. 703; Kazanchy v. Borough of Sea Bright, 6 N.J.Tax 622, 624 (App.Div.1984); Harclay House v.