Case law

Michael De Pietro v. Township of Freehold

New Jersey Tax Court · Jan 30, 2020

Plaintiff appealed to the Monmouth County Board of Taxation (“County Board”) seeking a tax exemption under N.J.S.A. 54:4-3.30. … Wellington v. Township of Hillsborough, 27 N.J.

Michael Giammarino and Roseann Giammarino v. Dir., Div. of Taxation

New Jersey Tax Court · Jul 9, 2025

See also Irval Realty Inc. v. Board of Public Utility Michael Giammarino and Roseann Giammarino v. Dir., Div. of Taxation Docket No. 001040-2024 Page -8- Commissioners, 115 N.J. Super. 338, 346 (App. … [Wilson v. Brown, 404 N.J. Super. 557, 576 (App. Div. 2009) (quoting In re Sealed Case, 121 F.3d 729, 745 (D.C. Cir. 1997)).]

St. Ann's Catholic Church v. Borough of Hampton

14 N.J. Tax 88 · New Jersey Tax Court · May 16, 1994

Compare Long Branch v. … The court will therefore enter judgment affirming the judgment of the Hunterdon County Board of Taxation.

Carant LP v. West Caldwell Township

New Jersey Tax Court · Oct 3, 2022

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. Mountain Lakes Borough, 18 N.J. … Brown v. Glen Rock Bor., 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

Michael J. Taylor Sr. v. Township of Waterford

New Jersey Tax Court · Apr 19, 2018

See N.J.S.A. 54:51A-9 (Review of judgments of county boards of taxation must be filed within 45 days of service of the judgment) and dismissed for lack of jurisdiction. See McMahon v. … Board of National 4 Missions of Presbyterian Church v. Neeld, 9 N.J. 349, 353 (1952).

MSGW Real Estate Fund, LLC v. Mountain Lakes Borough

18 N.J. Tax 95 · New Jersey Tax Court · May 21, 1999

In MSGW Real Estate Fund, LLC v. … See also Newark v.

Village of Ridgewood v. Bolger Foundation

6 N.J. Tax 391 · New Jersey Tax Court · Apr 4, 1984

The following schedule shows the assessments for each of the properties for the years involved together with the county board judgment values. … Crewe Corp. v. Feiler, 28 N.J. 316, 320 [ 146 A.2d 458 ] (1958); Becker v. Little Ferry, supra, 126 N.J.L. 338 [ 19 A.2d 657 ]. [at 392] More recently, in Lawrence Associates v.

Martin and Kathleen Bjelka v. Borough of Belmar

New Jersey Tax Court · Apr 2, 2018

For tax year 2017, the Monmouth County Board of Taxation (“County Board”) issued a judgment dated March 31, 2017 affirming the 2017 assessment of $411,700 (allocated $350,000 towards land value and $61,700 towards improvement … 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.

Fabkap Associates v. Borough of Belmar

1 N.J. Tax 553 · New Jersey Tax Court · Oct 28, 1980

In Tri-Terminal Corp. v. … New Brunswick v. State Div. of Tax Appeals, supra, 39 N.J. at 541 , 189 A.2d 702 ; Feder v. Passaic, 105 N.J.Super. 157, 162 , 251 A.2d 457 (App.Div.1969). Therefore, pursuant to Piscataway Assoc., Inc. v.

Michael J. Storms v. Bernards Township

New Jersey Tax Court · Nov 9, 2021

Storms v. … Plaintiff filed a petition of appeal with the Somerset County Board of Taxation (the “Board”) challenging the 2020 tax year assessment on the subject property.

Korvettes Home Furnishing Center v. Borough of Elmwood Park

1 N.J. Tax 287 · New Jersey Tax Court · May 9, 1980

The assessments for the tax years of 1973 and 1974 were: *290 Land $ 357,750 Improvements 2,042,250 Total $2,400,000 The Bergen County Board of Taxation dismissed appeals for both tax years thereby affirming the assessments … New Brunswick v. State of N. J., Div. of Tax Appeals, 39 N.J. 537, 550 , 189 A.2d 702 (1963); Feder v. Passaic, 105 N.J.Super. 157, 162 , 251 A.2d 457 (App.Div.1969).

Boulevard Gardens Inc. v. City of Bayonne

8 N.J. Tax 382 · New Jersey Tax Court · Aug 5, 1986

Fort Lee v. Invesco Holding Corp. 3 N.J.Tax 332 (Tax Ct.1981), aff’d 6 N.J.Tax 255 (App.Div.1983), certif. den. 94 N.J. 606 , 468 A. 2d 238 (1983); Inwood at Great Notch v. Little Falls Tp., 6 N.J.Tax 316 (Tax Ct.1984). … Parsippany Hills Assoc. v. Parsippany-Troy Hills Tp., 1 N.J.Tax 120 (Tax Ct.1980); Berenson v. East Orange, 6 N.J.Tax 12 (Tax Ct.1983), aff’d o.b. per curiam 6 N.J.Tax 493 (App.Div.1984).

Wayne Mall, Inc. v. Township of Wayne

2 N.J. Tax 1 · New Jersey Tax Court · Jul 22, 1980

See, however, New Brunswick v. State of N.J. … See Stack v. Hoboken, 45 N.J.Super. 294 , 132 A.2d 314 (App.Div.1957); Town of Secaucus v.

General Motors Corp. v. Linden City

22 N.J. Tax 95 · New Jersey Tax Court · Feb 2, 2005

Co. of Am. v. State Board of Tax Appeals, 126 N.J.L. 126, 129 [ 18 A.2d 625 ] (Sup.Ct. 1941). … Co., v. State Board etc., 100 N.J.L. 131, 135 , 125 A.2d[A.] 335 (E & A 1924).

Linwood Properties, Inc. v. Fort Lee Borough

7 N.J. Tax 320 · New Jersey Tax Court · Mar 13, 1985

Thus in Highview Estates v. … In State v.

Cities Service Co. v. Director, Division of Taxation

5 N.J. Tax 257 · New Jersey Tax Court · Feb 24, 1983

Household Finance Corp. v. … Accounting Principles Board Opinion No. 18, pars. 14 and 19.

Pella LLC v. City of Cape May

New Jersey Tax Court · May 6, 2024

State by State Highway Comm’r v. Gorga, 26 N.J. 113, 116 (1958); State by Comm’r of Transp. v. … v. Township of Cherry Hill, 7 N.J. Tax 120, 129 (Tax 1984), aff’d o.b., 8 N.J. Tax 334 (App. Div. 1986); Schimpf v. Township of Little Egg Harbor, 14 N.J. Tax 338, 346 (Tax 1994); BASF Corp. Coating & Ink Div. v.

Village Supermarkets, Inc. v. Township of West Orange

6 N.J. Tax 481 · New Jersey Tax Court · Jul 24, 1984

In Philadelphia Rapid Transit Co. v. … Kampf v. Franklin Life Ins. Co., 33 N.J. 36 [ 161 A.2d 717 ] (1960); Washington Construction Co., Inc. v. Spinella, 8 N.J. 212 [ 84 A.2d 617 ] (1951); City of Camden v.

Zimmerer v. Clayton

7 N.J. Tax 15 · New Jersey Tax Court · Sep 27, 1984

Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952); Container Ring Co., Inc. v. Taxation Div. Director, supra, 1 N.J.Tax at 208 . … Grober v. Kahn, 47 N.J. 135 , 219 A.2d 601 (1966); Mazzuchelli v. Silberberg, 29 N.J. 15 , 148 A. 2d 8 (1959).

Barrett v. Borough of Frenchtown

6 N.J. Tax 558 · New Jersey Tax Court · Sep 14, 1984

The Hunterdon County Board of Taxation affirmed the assessor’s determination. … See N.J.S.A. 54:4-23.5; Kugler v. Wall Tp., 1 N.J.Tax 10 (Tax Ct.1980).