Case law

Suydam St Property Assemblage, L.L.C. v. City of New Brunswick

New Jersey Tax Court · Feb 6, 2018

See R. 4:5-4; 4:6-2; 4:6- 7; Brown v. Brown, 208 N.J. Super. 372, 384 (App. Div. 1986) (“It is well settled that an affirmative defense is waived if not pleaded or otherwise timely raised.) (citing R 4:6-7). … See Township of Phillipsburg v. ME Realty, L.L.C., 26 N.J.

Public Service Corp. v. City of Newark

25 N.J. Misc. 408 · New Jersey Tax Court · Aug 12, 1947

In the ease of MacAllen v. Massachusetts, 279 U. S. 620; 49 S. … The County Board sustained the action of the assessor, and the .Public Service Corporation appealed .to the Division of Tax Appeals.

Appel v. City of Englewood

15 N.J. Tax 537 · New Jersey Tax Court · Apr 10, 1996

See, e.g., Weyerhaeuser Co. v. Borough of Closter, 190 N.J.Super. 528 [ 464 A.2d 1156 ] (App.Div.1983); Fort Lee v. … In Rabstein v.

Intravaia Management Corp. v. City of New Brunswick Block 19, Lot 8

New Jersey Tax Court · Feb 6, 2018

See R. 4:5-4; 4:6-2; 4:6- 7; Brown v. Brown, 208 N.J. Super. 372, 384 (App. Div. 1986) (“It is well settled that an affirmative defense is waived if not pleaded or otherwise timely raised.) (citing R 4:6-7). … See Township of Phillipsburg v. ME Realty, L.L.C., 26 N.J.

Camamis Family, L.P. v. City of New Brunswick Block 596.02, Lot 5.03

New Jersey Tax Court · Feb 6, 2018

See R. 4:5-4; 4:6-2; 4:6- 7; Brown v. Brown, 208 N.J. Super. 372, 384 (App. Div. 1986) (“It is well settled that an affirmative defense is waived if not pleaded or otherwise timely raised.) (citing R 4:6-7). … See Township of Phillipsburg v. ME Realty, L.L.C., 26 N.J.

Camamis Peter & Debra v. City of New Brunswick Block 186, Lot 19.01

New Jersey Tax Court · Feb 6, 2018

See R. 4:5-4; 4:6-2; 4:6- 7; Brown v. Brown, 208 N.J. Super. 372, 384 (App. Div. 1986) (“It is well settled that an affirmative defense is waived if not pleaded or otherwise timely raised.) (citing R 4:6-7). … See Township of Phillipsburg v. ME Realty, L.L.C., 26 N.J.

Layton F. v. Director

7 N.J. Tax 187 · New Jersey Tax Court · Dec 11, 1984

In several cases the Board of Tax Appeals has refused to read such a limitation into statutory provisions for deductions, and the commissioner has accepted this ruling. Appeal of Knox, 3 B.T.A. 143 ; Watson v. … Co. v.

Eiszner v. Director, Division of Taxation

18 N.J. Tax 579 · New Jersey Tax Court · Jan 21, 2000

Cooperstein v. … Board of Educ. v. Neptune Township Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996); Cumberland Holding Corp. v.

The Jewish Home and Healthcare Ctr. v. Franklin Township

New Jersey Tax Court · Mar 10, 2021

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. … .); See also Family Realty Co. v Secaucus Town, 16 N.J. Tax 185 (Tax 1989) (extending principles relating to transmittal of County Board judgments to transmittal of hearing notices.).

West Side Community Center v. City of Asbury Park

New Jersey Tax Court · Feb 28, 2018

Simon v. Cronecker, 189 N.J. 304, 318 (2007) (citing to N.J.S.A. 54:5-87). See also Lato v. Township of Rockaway, 16 N.J. … v. Town of Phillipsburg, 26 N.J.

Camamis Family, L.P. v. City of New Brunswick Block 597.01, Lot 1.01

New Jersey Tax Court · Feb 6, 2018

See R. 4:5-4; 4:6-2; 4:6- 7; Brown v. Brown, 208 N.J. Super. 372, 384 (App. Div. 1986) (“It is well settled that an affirmative defense is waived if not pleaded or otherwise timely raised.) (citing R 4:6-7). … See Township of Phillipsburg v. ME Realty, L.L.C., 26 N.J.

City of Atlantic City v. Boardwalk Regency Corp.

20 N.J. Tax 21 · New Jersey Tax Court · Jan 23, 2002

Co. v. … See Atlantic City v.

Arthur Copcutt O/B/O Highland Farm Estates, LLC v. Mansfield Township

New Jersey Tax Court · Feb 6, 2018

the Warren County Board of Taxation’s Memorandum of Judgment. … The court highlighted that defendant’s motion sought relief under N.J.S.A. 54:3-27 (reserved for “direct appeals to the Tax Court and initial appeals to a county board of taxation. . .” Dover-Chester Associates v.

Atlantic Cape May Package Store Ass'n v. State

3 N.J. Tax 468 · New Jersey Tax Court · Nov 6, 1981

Joseph Triner Corp., 304 U.S. 401, 404 , 58 S.Ct. 952, 953 , 82 L.Ed. 1424, 1427 (1938); State Board of Equalization v. Young's Market, 299 U.S. 59 , 57 S.Ct. 77 , 81 L.Ed. 38 (1936). … Jersey City Light Co. v. Jersey City, 46 N.J.L. 194 (E. & A. 1884); Old Dominion C. M. & S. v. State Board of Taxes, 91 N.J.L. 173 , 103 A. 79 [ 103 A. 79 ] (E. & A. 1918); N.J. Power & Light Co. v.

Parikh, Harsh P & Desai, Jayani P v. Livingston

New Jersey Tax Court · Jan 30, 2018

The standard set forth in Brill v. … Richardson v. Board of Trustees, 192 N.J. 189, 195 (2007) (citing DiProspero, supra, 183 N.J. at 492).

Coefield v. Township of Lakewood

New Jersey Tax Court · Feb 16, 2018

Lipton, Inc. v. Township of Raritan, 10 N.J. … See Glen Wall Associates v.

William and Teresa Poku v. Borough of Red Bank

New Jersey Tax Court · Aug 15, 2023

This statute, thus, “limits the relief that may be granted by the county board of taxation.” Twp. of North Brunswick v. Gochal, 27 N.J. … Hovbilt, Inc. v.

Town of Secaucus v. City of Jersey City

20 N.J. Tax 562 · New Jersey Tax Court · Jan 17, 2003

In Spoerl v. … In Kress v.

West Cap Associates, Inc. v. West Milford Towship

4 N.J. Tax 364 · New Jersey Tax Court · May 13, 1982

This is an appeal from the judgment of the Passaic County Board of Taxation which affirmed the assessments of Block 504, *365 Lot 6, and Block 516, Lot 4. The properties were assessed as farmland. … See Powder Mill Associates v. Hamilton Tp., 3 N.J.Tax 439 (Tax Ct.1981).

Jay Jay Improvement v. Elizabeth

New Jersey Tax Court · Oct 23, 2017

Plaintiff filed petitions of appeal with the Union County Board of Taxation (the “Board”) challenging the 2011 and 2014 tax year assessments on the subject property. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001) (citing Appraisal Institute, The Appraisal of Real Estate 81 (11th ed. 1996), certif. denied, 168 N.J. 291 (2001)).