Case law

City of Jersey City v. 575 Pavonia, LLC

New Jersey Tax Court · Jul 19, 2024

Board of Jersey City, and other planning boards. … See Sackman Enters., Inc. v. Mayor, 478 N.J. Super. 68 (App. Div. 2024).

Greater New Jersey Annual Conference of the United Methodist Church v. Borough of Stratford

New Jersey Tax Court · Aug 27, 2025

Emanuel Missionary Baptist Church v. Newark City, 1 N.J. … See also Freehold Twp. v. Centrastate Healthcare Services, Inc., 32 N.J.

Rossi v. Island Heights Borough

New Jersey Tax Court · Feb 9, 2021

Lawrenceville Garden Apartments v. Township of Lawrence, 14 N.J. Tax 285 (App. … Mayfair Holding Corp. v. Township of North Bergen, 4 N.J.

Halocarbon Products Corp. v. Borough of South River

1 N.J. Tax 294 · New Jersey Tax Court · May 9, 1980

Rek Investment Co. v. Newark, 80 N.J.Super. 552 , 194 A.2d 368 (App.Div.1963). … N.J.S.A. 58:16A-60; Cappture Realty Corp. v. Elmwood Park, 126 N.J.Super. 200 , 313 A.2d 624 (Law Div.1973), aff’d 133 N.J.Super. 216 , 336 A.2d 30 (App.Div. 1975); N.J. Bldrs. v.

International Fastener Research Corp. v. Town of Kearny

2 N.J. Tax 494 · New Jersey Tax Court · Jun 3, 1981

Tomkins Tidewater Terminal v. Kearny, 1 N.J.Tax 590, 596 (Tax Ct.1980). … Ajamian v. Schlanger, 14 N.J. 483 , 103 A.2d 9 (1954), cert. den. 348 U.S. 835 , 75 S.Ct. 58 , 99 L.Ed. 659 (1954); Jersey City v. Hague, 18 N.J. 584 , 115 A.2d 8 (1955).

Berkeley Development Co. v. Berkeley Heights Township

2 N.J. Tax 438 · New Jersey Tax Court · Apr 27, 1981

Stevens Inst. of Technology Trustees v. State Board &c., 105 N.J.L. 99, 101 , 143 A. 356 (Sup.Ct.1928), aff’d 105 N.J.L. 655 , 146 A. 919 (E.&A.1929). … In Frater Corp. v.

Cheyenne Corp. v. Township of Byram

10 N.J. Tax 412 · New Jersey Tax Court · Jun 26, 1989

In Byram Tp. v. … See State v. PT & L Const. Co., 77 N.J. 20 , 389 A.2d 448 (1978); State v. Weir, 183 N.J.Super. 237 , 443 A.2d 773 (App.Div.1982).

New Jersey State Bar Ass'n v. Berman

11 N.J. Tax 433 · New Jersey Tax Court · Jan 14, 1991

Princeton University Board of Trustees, 77 N.J. 55, 70 , 389 A.2d 465 (1978). … Brown, 168 Conn. 212, 216 , 362 A.2d 769 (1975); Sandstrom v. City of Fort Lauderdale, 133 So.2d 755 (Fla.Ct.App.1961); Mire v. City of Lake Charles, 540 So. 2d 950 (La.1989); Sterling v.

Greater New Jersey Annual Conference of the United Methodist Church v. Borough of Stratford

New Jersey Tax Court · Jun 2, 2025

Emanuel Missionary Baptist Church v. Newark City, 1 N.J. … See Borough of Hamburg v. Trustees of Presbytery of Newton, 28 N.J.

Township of Cranford v. Township of Hope

4 N.J. Tax 251 · New Jersey Tax Court · Mar 8, 1982

Bergen Cty. v. Paramus, 79 N.J. 302 , 307, 399 A.2d 616 (1979); Martin v. Collingswood, 36 N.J. 447, 449-50 , 177 A.2d 759 (1962); Jamouneau v. Tax Appeals Div., 2 N.J. 325, 332-333 , 66 A.2d 534 (1949). … Park Comm’n v.

New Jersey Metromall Urban Renewal Inc. v. City of Elizabeth

22 N.J. Tax 276 · New Jersey Tax Court · Oct 22, 2003

Court from the judgments of the county board of taxation. … Plaintiff also cites Jamouneau v. Local Government Board, 6 N.J. 281 , 78 A.2d 553 (1951) and Spoerl v.

Golub & Abken-Golub v. Galloway Twp

New Jersey Tax Court · Mar 18, 2019

Chapter 123 cases] . . . have consistently allowed the County Tax Board or court to increase an assessment even in the absence of a timely appeal by the municipality.”3 3 Taxpayers primarily rely upon Rabstein v. … See, e.g., Elrabie v. Borough of Franklin Lakes, 24 N.J. Tax 158, 186 (Tax 2008) (revaluation case with no counterclaim, no increase permitted); Appel v. Englewood, 15 N.J.

Bergen County Assoc. v. Borough of East Rutherford

12 N.J. Tax 399 · New Jersey Tax Court · Apr 27, 1992

Plaintiff also seeks review of a judgment of the Bergen County Board of Taxation affirming the 1990 assessment on a parcel constituting part of the same property. … In Florida Rock Industries, Inc. v.

Renaissance Plaza Associcates v. City of Atlantic City

18 N.J. Tax 342 · New Jersey Tax Court · Jan 26, 1998

In MacMillan v. … Blair Academy v.

Bluestone Farms, LLC v. Township of Hopewell

New Jersey Tax Court · Dec 11, 2025

Plaintiff petitioned the Mercer County Board of Taxation (“County Board”) challenging the denials. The County Board issued judgments coded 10, which stands for “farmland assessment denied.” … See CES Associates v. Cranbury Twp., 15 N.J. Tax 677, 679-80 (App.

Elizabeth Center Apartments Urban Renewal Corp. v. City of Elizabeth

27 N.J. Tax 196 · New Jersey Tax Court · Apr 25, 2013

E.g., Pantasote Co. v. City of Passaic, supra, 100 N.J. at 412, 495 A.2d 1308 ; Aetna Life Ins. Co. v. City of Newark, 10 N.J. 99, 104-105 , 89 A.2d 385 (1952). In Pantasote Co. v. … In Prowitz v.

Free-Will LLC Etc v. City of Wildwood

New Jersey Tax Court · Apr 24, 2017

Little Egg Harbor Twp. v. Bonsangue, 316 N.J. Super. 271, 285-86 (App. Div. 1998)(citation omitted); Atlantic City v. Ace Gaming, LLC, 23 N.J. Tax 70, 98 (Tax 2006). … 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).

ABE Schrader Corp. v. Town of Secaucus

8 N.J. Tax 390 · New Jersey Tax Court · Aug 6, 1986

Center-Whiteman Corp. v. Fort Lee, 4 N.J.Tax 153 (Tax Ct.1982). See Helmsley v. Fort Lee, 78 N.J. 200, 213-214 , 394 A.2d 65 (1978). … Stores Co. v.

Rutherford Construction Co. v. Borough of Rutherford

6 N.J. Tax 605 · New Jersey Tax Court · Sep 27, 1984

The assessment of $335,900 (land, $152,600; improvements, $183,300) was affirmed by judgment of the Bergen County Board of Taxation. … Galloway Tp. v. Petkevis, 2 N.J.Tax 85, 92-93 (Tax Ct.1980).

Heller Construction Co. v. City of Newark

1 N.J. Tax 423 · New Jersey Tax Court · Aug 6, 1980

The original assessments and County Board judgments are as follows: *425 1975 through 1978: Original County Board Assessment Judgment Land ........... $20,000 $20,000 Building......... 36,800 29,300 Total ........... $56,800 … See Samuel Hird and Sons, Inc. v. Garfield, 87 N.J.Super. 65 , 208 A.2d 153 (App.Div. 1965).