Case law

595 New Brunswick LLC v. City of Perth Amboy.

New Jersey Tax Court · Jun 13, 2017

This is especially since the taxpayer “fits within the language of N.J.S.A. 54:3-21 authorizing appeals to the county board as a[n ‘aggrieved’] taxpayer.”6 Ibid. Similarly, in Township of Morris v. … However, in Sumo Property Management, L.L.C. v. City of Newark, 21 N.J.

Works v. New Jersey Manufacturers Casualty Insurance

18 N.J. Misc. 573 · New Jersey Tax Court · Sep 16, 1940

The construction of a provision in a lease in McCrory Stores Corp. v. S. M. Braunstein, Inc., 102 N. J. L. 590; 134 Atl. Rep. 752 ; the declaration of the status of a member of a mutual aid society in Honetshy v. … Justice Heher, in Empire Trust Co. v. Board of Commerce and Navigation, 124 N. J. L. 406; 11 Atl.

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.

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)).

National Westminster Bank New Jersey v. City of Brigantine

11 N.J. Tax 502 · New Jersey Tax Court · Apr 1, 1991

Plaintiff then filed a complaint in the Tax Court seeking a reduction in the original assessment sustained by the county board judgment. … Foreign Trade Zone Venture v. Mt. Olive Tp., 10 N.J.Tax 330, 335 (Tax Ct.1989) affirmed 242 N.J.Super. 170 , 576 A.2d 303 (App. Div.1990).

Gulkowitz v. Township of Lakewood

New Jersey Tax Court · Feb 27, 2018

Plaintiff timely appealed the County Board’s judgment to this court. For the reasons set forth below, the County Board’s judgment is affirmed. … FINDINGS “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, L.L.C. v. Borough of Mountain Lakes, 18 N.J.

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.

H. Scott Gurvey by Amy R. Gurvey Esq. v. Montclair Twp.

New Jersey Tax Court · May 10, 2017

[Ridgefield Park v. … However, “original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. Tax 364, 373 (Tax 1998).

Jersey Shore Medical Center v. Neptune Township

14 N.J. Tax 49 · New Jersey Tax Court · Apr 13, 1994

Jersey Shore appealed the 1992 assessment to the Monmouth County Board of Taxation. The board dismissed the appeal and Jersey Shore appealed to the Tax Court. … Subsequently, Jersey Shore appealed the 1993 assessment, first to the Monmouth County Board and then to the Tax Court.

Litton Business Systems, Inc. v. Borough of Morris Plains

8 N.J. Tax 520 · New Jersey Tax Court · Oct 20, 1986

of Taxation, and an appeal from the county tax board’s judgment was taken to the Tax Court. … The interpretation of these words was dealt with in Beranto Towers v. Passaic, 1 N.J.Tax 344 (Tax Ct.1980).

Central Bergen Properties v. Borough of Elmwood Park

6 N.J. Tax 495 · New Jersey Tax Court · Apr 6, 1984

Board of Commissioners of Town of Montclair, 124 N.J.L. 135 [ 11 A.2d 304 ] (Sup.Ct. 1940); affirmed 125 N.J.L. 367 [ 15 A.2d 598 ] (E. & A. 1940); Beronio v. … . & A. 1943); Hoffman v. Maloratsky, 112 N.J.Eq. 333 [ 164 A. 260 ] (E. & A. 1933). [at 132, 85 A.2d 523 ] Again in Kupper v.

New Jersey Stake of the Church of Jesus Christ of Latter Day Saints v. Morris Township

3 N.J. Tax 572 · New Jersey Tax Court · Nov 25, 1981

VIII, § I, par. 2; Teaneck Tp. v. Lutheran Bible Institute, 20 N.J. 86 , 118 A.2d 809 (1955); Camden v. Camden Cty. … In Allendale Congregation of Jehovah’s Witnesses v.

Williams v. Township of Middletown

New Jersey Tax Court · Sep 29, 2020

Jock v. Zoning Bd. of Adjustment, 184 N.J. 562, 579 (2005) (citation omitted) (“the issue of merger will never arise unless the property is specifically brought to the attention of the relevant land use board”). … See generally Loechner v.

H. Scott Gurvey by Amy R. Gurvey, Esq. v. Montclair Township

New Jersey Tax Court · Sep 6, 2017

D’Atria v. D’Atria, 242 N.J. Super. 392, 401 (Ch. Div. 1990). … Van Langen v. Chadwick, 173 N.J. Super. 517, 522 (Law Div. 1980).

Rosenberg v. Township of South Orange

8 N.J. Tax 1 · New Jersey Tax Court · Mar 15, 1983

The court in Ream v. … Citizens’ Comm. v.

Aetna Burglar & Fire Alarm Co. v. Director, Division of Taxation

16 N.J. Tax 584 · New Jersey Tax Court · Jul 11, 1997

Board of Educ. v. Neptune Tp. Educ. Ass’n, 144 N.J. 16, 25 , 675 A.2d 611 (1996); Cumberland Holding Corp. v. Vineland City, 11 N.J.Tax 457, 462 (1991); Sutherland, Statutory Construction, Sec. 46.01 (5th ed. 1992). … Fedders Financial Corp. v. Director, Div. of Taxation, 96 N.J. 376, 385 , 476 A.2d 741 (1984). The court finds that the statute is not unclear or of doubtful meaning. Amerada Hess Corp. v.

Commonwealth Water Co. v. Bernards Township

3 N.J. Tax 428 · New Jersey Tax Court · Oct 28, 1981

By judgment dated June 8, 1978 the Somerset County Board of Taxation imposed rollback tax for the years 1976, 1977 and 1978 on taxpayer’s property. … Mahwah Tp. v. Bergen Cty., 2 N.J. Tax 479, 482 (Tax Ct.1981); Belles v. East Amwell Tp., 2 N.J. Tax 103, 111 (Tax Ct.1981); Kuvin v. Newark, 129 N.J.L. 115, 117-118 , 28 A.2d 271 (Sup.Ct.1942); Go-Lit Realty Co. v.

C.J. Kowasaki, Inc. v. State

13 N.J. Tax 160 · New Jersey Tax Court · Mar 25, 1993

See also Foosaner v. … Sendar v.

Street Partners, LLC v. Town of Guttenberg

New Jersey Tax Court · Mar 14, 2019

Glen Pointe Associates v. Teaneck Tp., 10 N.J. … .”); City of South Amboy v. Karpowicz, 28 N.J.