Case law

Gritzmacher v. Director, Division of Taxation

2 N.J. Tax 489 · New Jersey Tax Court · May 22, 1981

Hagy v. Kelly, 135 N.J.Eq. 436, 39 A.2d 386 (Prerog. Ct. 1944); Cuthers v. Neeld, 14 N.J. 497 , 103 A.2d 153 (1954). See In re Romnes’ Estate, 79 N.J. 139, 158 , 398 A.2d 543 (1979). … Jersey City Light Co. v. Jersey City, 46 N.J.L. 194 (E. & A. 1884); Old Dominion C. M. & S. Co. v. State Board of Taxes, *493 91 N.J.L. 173 , 103 A. 79 (E. & A. 1918); N.J. Power & Light Co. v.

Jankovich v. Point Pleasant Borough

New Jersey Tax Court · Oct 19, 2020

Highway 46 Fairfield, New Jersey 07004 Re: Jankovich v. … Pipquarryco, Inc. v. Hamburg Borough, 15 N.J. Tax at 417 (citing Rutherford Realty Assoc. v. Borough of Rutherford, 277 N.J. Super. 347 (App. Div. 1994)).

City of Millville v. Ruske

19 N.J. Tax 328 · New Jersey Tax Court · Apr 20, 2001

See City of New Brunswick v. Rutgers Community Health Plan, Inc., 7 N.J.Tax 491, 498 (Tax 1985); see also Jackson v. … But until that is done, the subject property is not eligible for farmland assessment, and the action of the Cumberland County Board of Taxation must be reversed.

City of Port Republic v. Brusco

16 N.J. Tax 143 · New Jersey Tax Court · Oct 30, 1996

A petition of appeal with the county board of taxation pursuant to N.J.S.A. 54:3-21 filed after the statutory deadline has resulted in the dismissal of the taxpayer’s appeal. See Mayfair Holding Corp. v. … Orange, 2 N.J.Tax 25, 28 (Tax Ct.1980) (failure to comply with filing deadline of N.J.S.A 54:2-39 for appeal from judgment of county board resulted in dismissal of taxpayer’s claim). [F.M.C. Stores Co. v.

Atlantic City Airlines, Inc. v. Director, Division of Taxation

4 N.J. Tax 97 · New Jersey Tax Court · Feb 1, 1982

[Madden v. … In Bayonne v.

Chicago Five Portfolio, LLC v. Director, Division of Taxation

24 N.J. Tax 342 · New Jersey Tax Court · Dec 11, 2008

As an agent of Babcock & Brown Storage Facilities, LLC and Babcock & Brown, LP, SSL identifies and purchases storage facilities. … Judson v. Peoples Bank and Trust Co., 17 N.J. 67, 74 , 110 A.2d 24 (1954). See also Liberty Surplus Ins. Corp. v. Nowell Amoroso, P.A, 189 N.J. 436 , 916 A.2d 440 (2007).

Donald R. Cioffi v. Township of Ocean

New Jersey Tax Court · Nov 18, 2020

VSH Realty, Inc. v. Harding Tp., 291 N.J. Super. 295, 300 (App. Div. 1996). … Thus, service of a judgment of the county board “is deemed complete as of the date the judgment is mailed plus an additional three days for mailing time. See R. 1:3-3 and R.8:4- 2 Alpine Boro. v. Gilbert 10 N.J.

125 Monitor Street LLC v. Jersey City

21 N.J. Tax 232 · New Jersey Tax Court · Jan 15, 2004

Colonial Life Insurance Co. v. State Board of Tax Appeals, 126 N.J.L. 126, 127 , 18 A.2d 625 (N.J.Sup.1941); Pantasote Co. v. City of Passaic, 100 N.J. 408, 412-413 , 495 A.2d 1308 (1985); Township of West Milford v. … City Holding Co. v. State Board of Tax Appeals, 127 N.J.L. 168, 169 , 21 A.2d 289 (Sup.Ct.1941).

American Home Products Corp. v. Director, Division of Taxation

11 N.J. Tax 287 · New Jersey Tax Court · Aug 27, 1990

Container Corporation of America v. Franchise Tax Board, 463 US. 159, 166, 103 S.Ct. 2938 , 2940, 77 L.Ed.2d 545 (1983), reh’g den. 464 US. 909, 104 S. Ct. 265 , 78 L.Ed.2d 248 (1983). … In Sperry & Hutchinson Company v.

City of Jersey City v. Rm Holdings Jersey City LLC

New Jersey Tax Court · Jul 28, 2025

MSGW Real Estate Fund, LLC v. Mountain Lakes Borough, 18 N.J. Tax 364, 373 (Tax 1998); see also Byram Twp. v. … Co. v. Newark, 10 N.J. 99, 105 (1952)).

Hayes Homes Urban Renewal Corp. v. City of Newark

20 N.J. Tax 528 · New Jersey Tax Court · Feb 28, 2003

In Ewing Tp. v. … Judson v.

Fairleigh Dickinson University v. Florham Park Borough

5 N.J. Tax 343 · New Jersey Tax Court · May 3, 1983

See Mahwah Tp. v. Bergen Cty., 3 N.J.Tax 513, 541 (Tax Ct.1981). … Plainfield v. Goodwill Home & Missions, Inc., 4 N.J.Tax 537 (Tax Ct.1982).

Belmont v. Wayne Township

3 N.J. Tax 382 · New Jersey Tax Court · Oct 7, 1981

Boys Club of Clifton, Inc. v. Jefferson Tp., 72 N.J. 389 , 371 A.2d 22 (1977).” Sirota v. Howell, Tp., 1 N.J.Tax 280, 284 (Tax.Ct.1980). For the same reasons, res judicata does not apply. … In Jackson Tp. v.

Township of Evesham V.Winton Breen

New Jersey Tax Court · Feb 21, 2018

In Brill v. Guardian Life Ins. … The power to review County Board judgments by the Tax Court is performed de novo. Atlantic City v. Greate Bay Hotel And Casino, Inc., 16 N.J. Tax 486, 497 (1997).

Rancor Properties, LLC v. City of Ocean City

New Jersey Tax Court · Jan 8, 2026

Per the Ocean City Ordinance, Rancor filed an appeal with the Cape May County Board of Taxation. The Board dismissed the matter without prejudice. Rancor then appealed per the ordinance to this court. … Holmdel Builders Assoc. v. Township of Holmdel, 121 N.J. 550, 585 (1990). Residential development fee appeals are not cognizable before the Tax Court by a specific statute. See N.J.S.A. 2B:13-2(c).

Township of Evesham V.Leon H. & Joan A. Kwiatkowski

New Jersey Tax Court · Feb 21, 2018

In Brill v. Guardian Life Ins. … The power to review County Board judgments by the Tax Court is performed de novo. Atlantic City v. Greate Bay Hotel And Casino, Inc., 16 N.J. Tax 486, 497 (1997).

Vertellus Bayonne, LLC v. Bayonne

New Jersey Tax Court · Mar 6, 2026

See Conforti v. County of Ocean, 255 N.J. 142, 170 (2023). … See Genola Ventures-Shrewsbury v. Shrewsbury Bor. 2 N.J. Tax 541, 551 (1981). When appealed from the county board of taxation, the Tax Court must presume the findings of the board to be correct.

Black United Fund Inc. v. City of East Orange

17 N.J. Tax 446 · New Jersey Tax Court · Jul 20, 1998

The county board affirmed the assessment. This appeal followed. There are no facts in dispute, and plaintiff moves for summary judgment under R. 4:46 and Brill v. Guardian Life Ins. … See City of Trenton v.

Stewart v. Roxbury Township

4 N.J. Tax 658 · New Jersey Tax Court · Oct 21, 1982

The applicable statute is N.J.S.A. 54:2-39, which this court has construed and applied in Powder Mill I Associates v. Hamilton Tp. … Prospect Hill Ap’ts v. Flemington, 172 N.J.Super. 245 , 1 N.J.Tax 224 , 411 A.2d 737 (Tax Ct. 1979).

Horowitz v. Township of Middletown

New Jersey Tax Court · Jun 26, 2017

Servs. v. … Mayfair Holding Corp. v. Township of North Bergen, 4 N.J.