Case law

Weisman v. Brunetti

13 N.J. Tax 346 · New Jersey Tax Court · Aug 23, 1993

State v. Maguire, 84 N.J. 508 , 423 A.2d 294 (1980); Phillips v. Curiale, 128 N.J. 608 , 608 A.2d 895 (1992). … Service Armament v. Hyland, 70 N.J. 550 , 362 A.2d 13 (1976); Mortimer v. Board of Review, 99 N.J. 393 , 493 A.2d 1 (1985).

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).

Bleier v. Township of Lakewood

New Jersey Tax Court · Feb 16, 2018

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. … See Glen Wall Associates v.

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.

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.

Leena Aggarwal v. Township of Eatontown

New Jersey Tax Court · Apr 2, 2020

See also Greenblatt v. City of Englewood, 26 N.J. … See Glen Wall Assocs. v.

Alansuh L.L.C. v. City of New Brunswick Block 19, Lot 5.01

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.

Hansen House LLC v. City of Ventnor

New Jersey Tax Court · Sep 12, 2022

“The [Act] was prompted by a number of boarding home fires which resulted in fatalities, and which attracted public attention to the conditions that existed in these facilities.” Market St. Mission v. … Even if this court remanded the matter back to the tax board, any judgment, whether for or against, would be void and without effect and the matter would return to this court. Centorino 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.

Gulkowitz v. Township of Lakewood

New Jersey Tax Court · Feb 27, 2018

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. … See Glen Wall Associates v.

Vincent Bullaro v. Jefferson Township

New Jersey Tax Court · Oct 25, 2023

McMahon v. … O’Connell v. Tp. of Neptune, 32 N.J. 1 (2020).

Evelyn Hoque v. City of Jersey City

New Jersey Tax Court · Apr 29, 2024

The complaining party bears the burden of proving that the county board judgment is erroneous. Ford Motor Co. v. Edison, 127 N.J. 290, 313-4 (1992). See also Rodwood Gardens, Inc. v. Summit, 188 N.J. … This means that the court must “consider all competent evidence and not only that which was presented to the county board.” Ibid. See also Chevron U.S.A., Inc. v. City of Perth Amboy, 9 N.J.

Neptune Corp. v. Township of Wall

9 N.J. Tax 80 · New Jersey Tax Court · Apr 2, 1987

The tax appeal filed by the taxpayer with the Monmouth County Board of Taxation for the tax year 1972 showed the number of acres to be 438.07. *83 2. … State of New Jersey, Division of Taxation, Handbook for New Jersey Assessors, (1980) V-15, V-26, V-28.

Joanne Faber v. Toms River Township

New Jersey Tax Court · Sep 3, 2021

of Taxation (the “Board”) challenging the 2020 tax year assessment on the subject property. … Co. v. Newark City, 10 N.J. 99, 105 (1952).

Gerardo, Justin & Caradonna, Shari v. Township of Aberdeen

New Jersey Tax Court · Sep 29, 2020

of Taxation (“County Board”) for tax year 2020. … Life Realty Corp. v. Township of Jackson, 9 N.J.

Jervis B. Webb Company v. Director, Division of Taxation

New Jersey Tax Court · Aug 19, 2019

Webb Company v. … [Browning-Ferris Indus. of S. Jersey, Inc. v. State, Dep't of Treasury, Div. of Taxation, 236 N.J. Super. 521, 522-23 (App. Div. 1989).]

Farrell v. Borough of Monmouth Beach

New Jersey Tax Court · Apr 30, 2020

Plaintiff petitioned the Monmouth County Board of Taxation (County Board), which reduced the assessment to $710,500 (allocated $439,800 to land; $270,700 to improvements). … Plaintiff appealed the County Board’s judgment to this court.

691 Pompton Avenue Realty, LLC v. Township of Cedar Grove

New Jersey Tax Court · Apr 11, 2019

ANALYSIS Presumption of validity “Original assessments and judgments of county boards of taxation are entitled to a presumption of validity.” MSGW Real Estate Fund, LLC v. … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citations omitted)).

Target Corp. v. Township of Toms River

27 N.J. Tax 19 · New Jersey Tax Court · Nov 29, 2012

In Township of Ewing v. … Stores, Inc. v.