Case law

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.

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.

In re the Appeals of the Delaware, Lackawanna & Western Railroad System

24 N.J. Misc. 205 · New Jersey Tax Court · Jun 11, 1946

See Norton, &c., v. State Board of Tax Appeals, 134 N. J. L. 57; 45 Atl. Rep. (2d) 799. The franchise tax appeals, filed for the year 1945 by the above named companies, are dismissed.

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.

Morris Grange No. 105 v. Township of Parsippany-Troy Hills

20 N.J. Misc. 99 · New Jersey Tax Court · Feb 24, 1942

An appeal from an assessment for the year 1940 was denied by the Morris County Board of Taxation, and this appeal is taken from that determination. … Id., Moorestown Grange v. Township of Moorestown, Id. 680. In this aspect, clearly, there has been a use of petitioner’s property for pecuniary profit. See, also, Centro Espanol of Elizabeth v.

J & J Realty Co. v. Township of Wayne

22 N.J. Tax 157 · New Jersey Tax Court · Mar 10, 2005

See, e.g., Summerton Shopping Plaza v. Manalapan Tp., 15 N.J. Tax 173 (App.Div.1995); TMC Properties v. Wharton Bor., 15 N.J. Tax 455 (Tax 1996). … As set forth by our Supreme Court in Ocean Pines, Ltd. v.

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.

Ashraf Shaker v. Village of Ridgefield Park

New Jersey Tax Court · Dec 4, 2017

Plaintiff initially filed Petitions of Appeal challenging the subject property’s 2012, 2013, and 2014 tax year local property tax assessments with the Bergen County Board of Taxation (the “Board”). … 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)).

Beneficial Mutual Savings Bank V.Township of Mount Laurel

New Jersey Tax Court · Nov 3, 2017

The county board thereafter entered Judgments affirming the assessments. Plaintiff filed timely Complaints in this court challenging the Judgments of the county board for each tax year. … 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).

Mt. Hope Mining Co. v. Township of Rockaway

8 N.J. Tax 570 · New Jersey Tax Court · Oct 29, 1986

Whippany Paper Board Co. v. Alfano, 176 N.J.Super. 363, 376 , 423 A.2d 648 (App.Div.1980). … Terhune v. Franklin Tp., supra; Andover Tp. v. Kymer, supra; Urban Farms, Inc. v. Wayne Tp., supra; N.J. Turnpike Auth. v.

Beneficial Mutual Savings Bank V.Township of Mount Laurel

New Jersey Tax Court · Aug 31, 2017

The county board thereafter entered Judgments affirming the assessments. Plaintiff filed timely Complaints in this court challenging the Judgments of the county board for each tax year. … 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).

City of Long Branch v. Ohel Yaacob Congregation

20 N.J. Tax 511 · New Jersey Tax Court · Jan 21, 2003

Co. v. … Judgment will be entered exempting the subject property and affirming the judgment of the Monmouth County Board of Taxation.

Trenton Church of Christ v. City of Trenton

3 N.J. Tax 267 · New Jersey Tax Court · Aug 26, 1981

Teaneck Tp. v. Lutheran Bible Inst., 20 N.J. 86, 90 , 118 A.2d 809 (1955). … The judgment of the Mercer County Board of Taxation is hereby affirmed.

Essex Properties Urban Renewal Associates, Inc. v. City of Newark

20 N.J. Tax 360 · New Jersey Tax Court · Sep 4, 2002

The taxpayer took an appeal to the Essex County Board of Taxation from the above described assessment. … Luke’s Village, Inc. v.

Harry's Lobster House Corp. v. Director, Division of Taxation

23 N.J. Tax 149 · New Jersey Tax Court · Jun 5, 2006

In Union City Assocs. v. … the county board had no jurisdiction over the matter.

Roselle Borough v. Mamco Association C/O Alman Group LLC

New Jersey Tax Court · Dec 18, 2017

The complaining party bears the burden of proving that the county board judgment, or original tax assessment, is erroneous. Ford Motor Co. v. Edison, 127 N.J. 290, 313-4 (1992). See also Rodwood Gardens, Inc. v. … 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)).

Center for Molecular Medicine & Immunology v. Township of Belleville

19 N.J. Tax 342 · New Jersey Tax Court · May 2, 2001

See City of Newark v. Essex County Board of Taxation, 103 N.J.Super. 41 , 246 A.2d 509 *353 (Law Div.1968), modified, on other grounds 54 N.J. 171 , 254 A.2d 513 , cert. denied sub nom., City of Newark v. … Essex County Board of Taxation, supra, 108 N.J.Super. 41 , 246 A.2d 509 .

In re the Appeals of the Mayor of Jersey City

1 N.J. Misc. 160 · New Jersey Tax Court · Mar 20, 1923

Hanover Township v. Camp Meeting Association of Newark Conference, 68 Atl. Rep. 753 . … Essex County Park Commission v. Town of West Orange et al., 73 Atl. Rep. 511 .

Schumar v. Bernardsville Borough

21 N.J. Tax 619 · New Jersey Tax Court · Jan 29, 2004

In Tri-Terminal Corp. v. … Conversely, in Brunetti v.

Campo Jersey, Inc. v. Director, Division of Taxation

22 N.J. Tax 251 · New Jersey Tax Court · May 10, 2005

The Ohio Board of Tax Appeals has since reverted to the “control of the premises” rationale. See Progressive Food Mgmt, Inc. v. Tracy, No. 91-K-1315, 1994 Ohio Tax LEXIS 14 (Ohio Bd. … Oil Service, Inc. v. Director, Div. of Taxation, 19 N.J.