Case law

Zisapel v. Paramus Borough

20 N.J. Tax 209 · New Jersey Tax Court · Aug 8, 2002

The board affirmed the assessment and this action was then filed. … Hasbrouck Heights Bor. v. Division of Tax Appeals, 41 N.J. 492 , 197 A.2d 553 (1964); Grandal Enterprises, Inc. v. Keansburg Bor., 292 N.J.Super. 529 , 679 A.2d 193 (App.Div.1996); Central Bergen Properties v.

Salvation Army v. Alexandria Township

2 N.J. Tax 292 · New Jersey Tax Court · Mar 2, 1981

Quaremba v. Allan, 67 N.J. 1, 14-15 , 334 A.2d 321 (1975). … See Brewer v. Porch, 53 N.J. 167, 179-180 , 249 A.2d 388 (1969); D. L. & W. R. Co. v. Division of Tax Appeals, 3 N.J. 27, 37-38 , 68 A.2d 749 (1949), app. dism. 338 U.S. 946 , 70 S.Ct. 488 , 94 L.Ed. 583 (1950).

Kim, Ho & Yong v. Ho-Ho-Kus Borough

New Jersey Tax Court · Oct 27, 2025

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. … Kim, Ho & Yong v. Ho-Ho-Kus Borough Docket No. 009677-2023 Page -6- comparable sales method, capitalization of income and cost.” Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App.

RTC Properties v. Town of Kearny

13 N.J. Tax 146 · New Jersey Tax Court · Feb 25, 1993

New Brunswick v. State of N.J. Div. of Tax Appeals, 39 N.J. 537 , 189 A.2d 702 (1963). The same rule prevails in other jurisdictions. See, e.g., Ames # 82 v. … Board of Review of Village of Tupper Lake, 173 A.D.2d 943 , 569 N.Y.S.2d 818 (1991) and General Electric Co. *157 v. Board of Assessors of Lynn, 393 Mass. 591 , 472 N.E. 2d 1329 (1984).

Mills v. East Windsor Township

176 N.J. Super. 271 · New Jersey Tax Court · Aug 22, 1980

The denials were affirmed by the Mercer County Board of Taxation. … The denials of plaintiffs’ rebate applications by the Mercer County Board of Taxation and the Director are reversed.

Wishnick v. Upper Freehold Township

15 N.J. Tax 597 · New Jersey Tax Court · May 20, 1996

In Interstate 78 Office Park, Ltd. v. … Miele v. Jackson Tp., 11 N.J. Tax 97, 99 (App.Div.1989); Cherry Hill Indus. Properties v.

White v. Borough of Bernardsville

9 N.J. Tax 110 · New Jersey Tax Court · Jun 2, 1986

The county board affirmed. Plaintiffs thereafter filed a complaint in this court seeking a reversal of the county board’s decision. … Terhune v. Franklin Tp., 107 N.J.Super. 218 , 258 A.2d 18 (App.Div.1969); Andover v. Kymer, 140 N.J.Super. 399 , 356 A.2d 418 , (App.Div.1976); Urban Farms, Inc. v.

Hillcrest Health Service System, Inc. v. Hackensack City

18 N.J. Tax 38 · New Jersey Tax Court · Nov 20, 1998

As permitted by N.J.S.A. 54:4-63.3, the added assessment was appealed to the Bergen County Board of Taxation, and the Board’s judgment affirming the assessment was in turn appealed to the Tax Court. … See Jersey Shore Medical Ctr. v.

Lucent Technologies, Inc. v. Berkeley Heights Township

24 N.J. Tax 297 · New Jersey Tax Court · Dec 2, 2008

Goodrich Co. v. … Brown v. Borough of Glen Rock, 19 N.J.Tax 366, 376 (App.Div.), certif. denied, 168 N.J. 291 , 773 A.2d 1155 (2001). See also In re Appeals of Kents 2124 Atlantic Ave., Inc., 34 N.J. 21, 33-34 , 166 A.2d 763 (1961).

Lakewood Judean Lodge No. 1351 v. Township of Lakewood

25 N.J. Misc. 421 · New Jersey Tax Court · Aug 12, 1947

Atlantic City v. Pleasantville, N. J. Tax Reports 1912-1934, p. 264; 43 N. J. L. J. 51; Lyndhurst Hebrew Association, Inc., v. Township of Lyndhurst, N. J. Tax Reports 1934-1939, p. 45; Lyndhurst v. … Since the statute cited could confer no authority for the making of the assessment, the judgment of the Ocean County .Board of Taxation is reversed, and the assessment canceled.

Lee, Roseann & Lee, Charles, M. v. Closter Borough

New Jersey Tax Court · Aug 18, 2025

appeal to a county Board of Taxation is received by the Board after April 1* of the tax year . . . … Accordingly, when a taxpayer has failed to timely file a petition of appeal, the “county tax board . . . is without jurisdiction to grant the review sought.” Danis v. Middlesex County Board of Taxation, 113 N.J.

Fountain House of New Jersey, Inc. v. Montague Township

13 N.J. Tax 387 · New Jersey Tax Court · Sep 21, 1993

Carteret Academy v. State Board of Taxes and Assessment, 102 N.J.L. 525 , 133 A. 886 (Sup.Ct.1926), aff'd, 104 N.J.L. 165 , 138 A. 919 (E. & A.1927). … Planned Parenthood v.

Mary's Manor, Inc. v. Galloway Township

12 N.J. Tax 189 · New Jersey Tax Court · Dec 18, 1991

In Presbyterian Homes v. Div. of Tax. … Compare Town of Morristown v.

Angrist v. Cliffside Park Borough

12 N.J. Tax 146 · New Jersey Tax Court · Nov 6, 1991

In Purex Corp. v. … In Young v.

Delmarva Power & Light Co. v. Director, Division of Taxation

23 N.J. Tax 188 · New Jersey Tax Court · Jul 14, 2006

Acquackanonk Water Co. v. Board of Public Utility Comm’rs, 97 N.J.L. 366, 370-71 , 118 A. 535 (Sup.Ct. 1922), affd sub nom., East Jersey Water Co. v. … Board of Public Utility Commissioners, 98 N.J.L. 449 , 119 A. 679 (E. & A.1923). In Lewandowski v.

Township of Saddle River v. Slavonian Catholic Church

20 N.J. Misc. 92 · New Jersey Tax Court · Feb 10, 1942

The case is before us upon appeal from a judgment of the Bergen County Board of Taxation, declining to grant a petition of the taxing district which had prayed for the setting aside by the board of an entry of exemption made … City of Clifton v. East Ridgelawn Cemetery (New Jersey Tax Reports, 1934-1939), 725; Borough of Leonia v. Church of the Madonna, Id. 779.

Glen Wall Associates v. Wall Township

6 N.J. Tax 24 · New Jersey Tax Court · Aug 11, 1983

[New Brunswick v. … [Hunt v. Dir. of Pub.

Braemar at West Milford, LLC v. West Milford Township

New Jersey Tax Court · Sep 25, 2019

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)). … Coca-Cola Bottling Co. of New York v. Neptune Twp., 8 N.J. Tax 169, 176 (Tax 1986) (citing New Brunswick v.

Dresser Industries Inc. v. Town of Harrison

12 N.J. Tax 159 · New Jersey Tax Court · Nov 15, 1991

Tri-Terminal Corp. v. Edgewater, 68 N.J. 405 , 346 A.2d 396 (1975); Cantrell v. Upper Pittsgrove Tp., 1 N.J.Tax 508 (Tax Ct.1980); Highview Estates v. Englewood Cliffs, 6 N.J.Tax 194 (Tax Ct.1983). … The evidence shows that the building is boarded up and is unsafe to enter; it is ripe for demolition.

New Jersey-American Water Co. v. Borough of Jamesburg

20 N.J. Tax 637 · New Jersey Tax Court · May 28, 2003

In support of its contention, the taxpayer relies on the Supreme Court of New Jersey’s decision in Eastern Pennsylvania Power Co. v. State Board of Taxes and Assessment, 100 N.J.L. 255 , 126 A. 216 (Sup.Ct.1924). … See also, Urso & Brown, Inc. v. Director, Div. of Taxation, 19 N.J.Tax 246, 257 (Tax 2001), aff'd, 353 N.J.Super. 248 , 802 A.2d 543 (App.Div.2002); Dow Jones & Co. v.