Case law

Pipquarryco, Inc. v. Hamburg Borough

15 N.J. Tax 413 · New Jersey Tax Court · Jan 19, 1996

After hearing this explanation, the Board granted defendant’s motion. Under N.J.S.A 54:51A-1(c) the Tax Court has the authority to review a county board of taxation dismissal for failure to prosecute. Veeder v. … VSH Realty, Inc. v.

Jantzen, Giuseppin Nina & Matthew D. v. Green Township

New Jersey Tax Court · May 31, 2023

R. 4:46-2(c); Brill v. Guardian Life Ins. … V.

Wilshire Oil Co. v. Jefferson Township

17 N.J. Tax 583 · New Jersey Tax Court · Oct 9, 1998

In VSH Beatty, Inc. v. … One is Pipquarryco Inc. v.

Snyder v. South Plainfield

1 N.J. Tax 3 · New Jersey Tax Court · Jan 10, 1980

In support of their position the taxpayers cite Newark v. Rockford Furniture Co., 4 N.J. … Newark v. Rockford Furniture Co., supra at 209, 66 A.2d 743 .

Lamantia v. Howell Township

12 N.J. Tax 347 · New Jersey Tax Court · Feb 25, 1992

“Without timely filing of review petitions a county tax board ... is without jurisdiction to grant the review sought.” Danis v. Middlesex County Board of Taxation, 113 N.J.Super. 6, 10 , 272 A. 2d 542 (App.Div.1971). … Johnson & Dealaman, Inc. v. Wm. F. Hegarty, Inc., 93 N.J.Super. 14, 20 , 224 A.2d 510 (App.Div.1966). See Waite v.

Centorino v. Tewksbury Township

18 N.J. Tax 303 · New Jersey Tax Court · Oct 25, 1999

In Brick Tp. v. … Brick Tp. v.

Jepson Refrigeration Corp. v. Trenton City

15 N.J. Tax 467 · New Jersey Tax Court · Mar 25, 1996

As set forth in Veeder v. … ; See, e.g., Rutherford Realty Assocs. v.

Off Shore Facilities Corp. v. City of Atlantic City

2 N.J. Tax 258 · New Jersey Tax Court · Feb 25, 1981

Special tax counsel for the City contends that this is a case involving a public issue similar to that in Tenby Chase Apartments v. N. J. Water Co., 169 N.J.Super. 55 , 404 A.2d 309 (App.Div.1979). … In Tenby Chase the court distinguished the case of Zaccardi v. Becker, 162 N.J.Super. 329 , 392 A.2d 1220 (App.Div. 1978), certif. den. 79 N.J. 464 , 401 A.2d 221 (1978).

Union City Associates v. Union City

8 N.J. Tax 583 · New Jersey Tax Court · Dec 3, 1986

In Tax Court appeals, both assessments and county board judgments are entitled to a presumption of correctness. Pantasote Co. v. Passaic City, 100 N.J. 408, 413 , 495 A.2d 1308 (1985); Riverview Gardens v. … Westinghouse v.

City of Newark v. American Realty & Investment Co.

26 N.J. Misc. 238 · New Jersey Tax Court · Apr 27, 1948

West Shore Railroad Co. v. State Board of Tax Appeals, 92 N. J. L. 332, 335; 104 Atl. Rep. 335 ; Passaic National Bank, &c., Co. v. Eelman, 116 N. J. L. 279, 287; 183 Atl. Rep. 677, 681 ; Jamou *241 neau v. … Jensen v. Woolworth Co., 92 N. J. L. 529; 106 Atl. Rep. 808 ; Donohue v. Campbell, 98 N. J. L. 755; 121 Atl. Rep. 700 .

Chadwick 99 Associates v. Director, Division of Taxation

24 N.J. Tax 493 · New Jersey Tax Court · Oct 8, 2008

of Taxation (“County Board”). … Ibid, (citing Frieman v.

Princeton Alliance Church v. Mount Olive Township

25 N.J. Tax 282 · New Jersey Tax Court · Jan 6, 2010

In essence this standard means that “the taxpayer’s appearance [before a county board] must be more than a sham.” Wilshire Oil Co. of Texas v. Township of Jefferson, 17 N. … Village of Ridgefield Park v. Bergen County Board of Taxation, 62 N.J.Super. 133, 138 , 162 A.2d 132 (Law Div.1960) (citing City of Passaic v. Passaic County Board of Taxation, 18 N.J. 371 , 113 A.2d 753 (1955)).

S.A.I.J. Realty, Inc. v. Upper Deerfield Township

5 N.J. Tax 292 · New Jersey Tax Court · Mar 8, 1983

(b) dismissed because of appellant’s failure to prosecute the appeal at a hearing called by the county tax board.” Our Appellate Division had occasion to interpret this statute, prior to its amendment, in Veeder v. … Allegro v. Afton Village Corp., 9 N.J. 156, *299 161 , 87 A.2d 430 (1952); Veeder, supra at 546, 264 A.2d 91 ; Pepe v. Urban, 11 N.J.Super. 385, 389 , 78 A.2d 406 (App.Div.1951).

Complaints of the Taxing Districts v. Middlesex County Equalization Table

25 N.J. Misc. 353 · New Jersey Tax Court · Jun 10, 1947

In the case of State (Vail’s Executors, Pros.) v. Runyon, 41 N. J. … In the case of New Jersey Zinc Co. v. Sussex County Board, &c., 70 N. J. L. 186 (at p. 188); 56 Atl.

Bllum Ltd. v. Bloomfield Township

15 N.J. Tax 409 · New Jersey Tax Court · Dec 13, 1995

Plaintiff paid the taxes before September 7, 1995, the deadline under N.J.S.A. 54:51A-9 for filing a complaint in the Tax Court to review a county board judgment. See Olde Lafayette Village, Ltd. v. … An appeal to this court from a county board judgment of dismissal for untimely filing must be dismissed for lack of subject matter jurisdiction. Mayfair Holding Corp. v. North Bergen Tp., 4 N.J.

Brookview Gardens, Inc. v. Bergenfield Borough

4 N.J. Tax 625 · New Jersey Tax Court · Sep 24, 1982

In Galligan v. … In Kaczmarek v. N. J.

City of Elizabeth v. 264 First Street, LLC

28 N.J. Tax 408 · New Jersey Tax Court · Apr 23, 2015

Weinacht v. Board of Chosen Freeholders, 3 N.J. 330, 333 , 70 A.2d 69 (1949)(quoting from Howard Savings Institution v. City of Newark, 63 N.J.L. 547 , 44 A. 654 (E & A.1899)). … board shall not serve to bar an affirmative claim for relief in the Tax Court. *447 Campbell Soup Co. v.

College of Paterson v. City of Paterson

21 N.J. Misc. 13 · New Jersey Tax Court · Dec 22, 1942

State Board, 114 N. J. L. 594; 177 Atl. Rep. 888 (Supreme Court, 1935); Princeton Country Day School v. State Board, 113 N. J. L. 515; 175 Atl. Rep. 136 (Supreme Court, 1934); Bancroft School v. State Board, 10 N. J. … Rep. 390 (Supreme Court, 1932); Carteret Academy v. State Board, 18 N. J. L. 868 (Court of Errors and Appeals, 1923), and 102 N. J. L. 525; 133 Atl. Rep. 886 (Supreme Court, 1926); Dana College v. State Board, 14 N. J.

In re the Appeals filed by the City of Jersey City

24 N.J. Misc. 315 · New Jersey Tax Court · Sep 3, 1946

James v. DuBois, 16 N. J. L. 285, 293; Steel v. Freeholders of Passaic, 89 Id. 609, 612; 99 Atl. Rep. 318 ; Household Finance Corp. v. State Board of Tax Appeals, 119 N. J. L. 230, 234; 196 Atl. Rep. 219 ; Diorio v. … See, also, Paret v. Bayonne, 39 Id. 559; Fleischauer v. West Hoboken, 40 Id. 109; Jones v. Landis Township, 50 Id. 374; 13 Atl. Rep. 251 ; McGovern v. Board of Public Works, 57 N. J. L. 580; 31 Atl. Rep. 613 ; App v.

New York Susquehanna v. State Department of Treasury

6 N.J. Tax 575 · New Jersey Tax Court · Sep 21, 1984

Taxpayer also cites Lehigh Valley Railroad Co. v. Zinc, 136 N.J.L. 251 , 55 A.2d 237 (Sup.Ct.1947), and N.Y. Central R.R. Co. v. … Brunetti v. Borough of New Milford, 68 N.J. 576, 589 , 350 A.2d 19 (1975); Roadway Express, Inc. v. Kingsley, 37 N.J. 136, 141 , 179 A.2d 729 (1962); Naylor v. Harkins, 11 N.J. 435, 444 , 94 A.2d 825 (1953).