Case law

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.

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.

Mountain View Crossing Investors LLC v. Township of Wayne

20 N.J. Tax 612 · New Jersey Tax Court · May 27, 2003

In Brunetti v. Cherry Hill Tp., 21 N.J. … West Milford Tp. v. Van Decker, supra, 120 N.J. at 362 , 576 A.2d at 885 .

Brunetti v. Township of Lacey

6 N.J. Tax 565 · New Jersey Tax Court · Sep 14, 1984

For tax year 1982 the original assessment and judgment of the Ocean County Board of Taxation were as follows: Original Assessment County Board Judgment Land $ 2,869,000 $ 2,079,200 Improvements —0— —Q— Total $ 2,869,000 $ … Gottdiener v. Roxbury Tp., 2 N.J.Tax 206 (Tax Ct.1981); Checchio v. Scotch Plains Tp., 2 N.J.Tax 450 (Tax Ct.1981).

Bordentown Real Estate Associates, LLC v. Director, Division of Taxation

24 N.J. Tax 561 · New Jersey Tax Court · Mar 17, 2009

Auth. v. … Inc. v.

Richardson v. Director

14 N.J. Tax 356 · New Jersey Tax Court · Dec 9, 1994

attorney’s fees would have been awarded under equitable principles had the statute not applied, the statute in Bradley awarding attorney’s fees “ ‘did not impose an additional or unforeseeable obligation’ upon the school board … On the other hand, in Brown v.

Newark City v. Cedar Grove Township

7 N.J. Tax 66 · New Jersey Tax Court · Nov 9, 1984

These are consolidated appeals from judgments of the Essex County Board of Taxation which affirmed the assessments on nine tax lots for the years 1976 and 1977. … New Brunswick v. Div. of Tax Appeals, 39 N.J. 537, 545 , 189 A.2d 702 (1963); Fort Lee v.

Taylor v. Township of Lower

13 N.J. Tax 371 · New Jersey Tax Court · Aug 30, 1993

The subject properly did not conform to the zoning requirements, and a use variance was granted by the Lower Township Board of Adjustment and the Planning Board prior to construction. … Rayl quoted from Johnson v.

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.

East Gate Business Center V.Township of Mt Laurel

New Jersey Tax Court · Jan 30, 2018

Plaintiff challenged the tax year 2010 assessment by filing a Petition of Appeal with the Burlington County Board of Taxation. The county board issued a Judgment affirming the assessment. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div.)(citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 2006)), certif. denied, 168 N.J. 291 (2001).

The United House of Prayer for All People of the Church on the Rock of the Apostolic Faith v. Camden City

New Jersey Tax Court · May 12, 2022

Brown & Connery, LLP RE: The United House of Prayer for All People of the Church on the Rock of the Apostolic Faith v. … Plaintiff appealed the denial to the Camden County Board of Taxation which affirmed the assessor’s denial.

Friends of Ahi Ezer Congregation, Inc. v. City of Long Branch

16 N.J. Tax 591 · New Jersey Tax Court · Jul 11, 1997

Ehrlich v. Passaic City, 15 N.J.Tax 561, 566 (1995). … His administrative work entailed supervising his congregation, attending board meetings, signing checks, paying bills and completing forms and reports.

Wright Aeronautical Corp. v. Martin

19 N.J. Misc. 325 · New Jersey Tax Court · Apr 15, 1941

Evening Journal Association v. State Board of Assessors (Supreme Court, 1885), 47 N. J. L. 36, 40. … Public Service Coordinated Transport v. State Board of Tax Appeals (Supreme Court, 1935), 115 Id. 97; 178 Atl. Rep. 550 ; McFeeley v. Commissioner (Supreme Court, 1935), 296 U. S. 102 ; Old Colony Railroad Co. v.

Lorenc v. Bernards Township

5 N.J. Tax 39 · New Jersey Tax Court · Dec 14, 1982

In appeals to the Tax Court there is a presumption that a judgment entered by a county board of taxation is correct. Riverview Gardens v. North Arlington, 9 N.J. 167 , 87 A.2d 425 (1952); Glenwood Realty Co. v. … Co. v. Newark, 10 N.J. 99 , 89 A.2d 385 (1952); Spiotta Bros. v. Mine Hill Tp., 1 N.J.Tax 42 (1980).

Gourmet Dining, LLC v. Union Townships.

New Jersey Tax Court · Jun 1, 2018

D’Atria v. D’Atria, 242 N.J. Super. 392, 401 (Ch. Div. 1990). See also Fusco v. Bd. of Educ. of the City of Newark, 349 N.J. Super. 455, 462 (App. Div. 2002). … D’Atria v. D’Atria, 242 N.J. Super. 392, 401 (Ch. Div. 1990).

Freehold Township v. Javin Partnership

15 N.J. Tax 88 · New Jersey Tax Court · Jun 21, 1995

The assessment was reduced by the Monmouth County Board of Taxation to $3,100,000. The township has appealed the judgment of the county board. … As the plaintiff in this matter, the township has the ultimate burden of proving that the judgment of the county board is in error. Riverview Gardens v.

Penns Grove Gardens Ltd. v. Penns Grove Borough

18 N.J. Tax 253 · New Jersey Tax Court · Jul 26, 1999

See Kankakee County Board of Review v. Property Tax Appeal Board, 131 Ill.2d 1 , 136 Ill.Dec 76, 544 N.E.2d 762 (1989); Executive Square Ltd Partnership v. … Board of Tax Review, 11 Conn.App. 566 , 528 A.2d 409 (1987), Steele v Town of Allenstown, 124 NH 487, 471 A.2d 1179 (1984) (following the majority view that contract rents, including the rental subsidies, must be considered

Walsh v. Director, Division of Taxation

4 N.J. Tax 107 · New Jersey Tax Court · Feb 2, 1982

In Higgins v. … Peper v. Princeton Univ. Bd. of Trustees, 77 N.J. 55, 68 , 389 A.2d 465 (1978); Raybestos-Manhattan, Inc. v.

Town of Morristown v. Township of Mendham

19 N.J. Misc. 141 · New Jersey Tax Court · Feb 18, 1941

The Morris County Board of Taxation dismissed an appeal from the assessment. Under Pamph. L. 1910, p. 199 (R. … Jersey City v. Blum (Court of Errors and Appeals, 1925), 101 N. J. L. 93; 127 Atl. Rep. 214 . The assessment here involved was therefore improper and should be canceled. Judgment accordingly.

Gottdiener v. Township of Roxbury

2 N.J. Tax 206 · New Jersey Tax Court · Feb 9, 1981

Lubliner v. The Board of Alcoholic Beverage Control of Paterson, 33 N.J. 428 , 165 A.2d 163 (1960) and Hackensack v. … Gareeb v.