Case law

Atlantic City Transportation Co. v. Walsh

25 N.J. Misc. 483 · New Jersey Tax Court · Oct 14, 1947

Paulison v. Taylor, 35 N. J. L. 184. … Atlantic City and Shore Railroad Co. v. State Board of Assessors et at., 88 N. J. L. 219; 96 Atl. Rep. 568 .

Gibbons v. Borough of South Plainfield

New Jersey Tax Court · Oct 10, 2025

The form included her right to appeal against the disallowance to the Middlesex County Board of Taxation (“County Board”). … Jiwungkul v. Dir., Div. of Taxation, 30 N.J.

Infinite Engineering Solutions, LLC v. Washington Borough

New Jersey Tax Court · Oct 27, 2021

of Taxation (the “Board”), challenging the subject property’s 2020 local property tax assessment. … Conclusions of Law As construed by applicable case law, a presumption of validity attaches to original tax assessments and county board of taxation judgments. MSGW Real Estate Fund, LLC v.

J. & J. Distributing Co. v. Martin

18 N.J. Misc. 585 · New Jersey Tax Court · Sep 24, 1940

New Jersey Bell Telephone Co. v. Camden (Supreme Court, 1939), 122 N. J. L. 270, 275; 4 Atl. Rep. (2d) 705. … See Farmer’s Loan and Trust Co. v. Minnesota (1930), 280 U. S. 205, 212 .

Diamond Developers at Burke Farm, LLC v. Township of Manalapan

New Jersey Tax Court · May 26, 2022

See also Board of Educ. v. Eckert, 361 N.J. Super. 238, 246-247 (App. … See also Board of Educ., 361 N.J.

Hull Junction Holding Corp. v. Princeton Borough

16 N.J. Tax 68 · New Jersey Tax Court · Aug 8, 1996

In Koester v. … Div. v.

Swift v. Taxation Division Director

183 N.J. Super. 378 · New Jersey Tax Court · Feb 9, 1982

Voelkel v. Browne, 268 App.Div. 596 , 52 N.Y.S.2d 822 (App.Div.1944), aff’d o.b. 294 N.Y. 834 , 62 N.E.2d 390 (Ct.App.1945), and People ex rel. Nauss v. … In United States v.

Pinson v. Township of Bernards

1 N.J. Tax 351 · New Jersey Tax Court · May 29, 1980

In Jantausch v. … In Donadío v.

Consolidated Rail Corp. v. Director, Division of Taxation

19 N.J. Tax 215 · New Jersey Tax Court · Aug 21, 2000

In Brill v. Guardian Life Ins. … Co. of N.J. v.

F&E Realty by Raceway Petroleum v. Township of Green Brook

New Jersey Tax Court · Mar 28, 2024

The county tax board and county tax administrator provide oversight. N.J.S.A. 54:1-36; 3-15, 3-16. “[Assessors] perform ‘quasi-judicial functions’ by applying ‘independent judgment.’” VNO 1105 State Hwy. 36, LLC v. … She previously certified the 2020 and 2021 assessments to the county board of taxation as correct. N.J.S.A. 54:4-36.

Vernon Township v. Kyungkon Choi

New Jersey Tax Court · Jul 10, 2025

Vernon Township v. … On April 13, 2011, the Township’s Land Use Board granted Ms.

Gibbons v. Borough of South Plainfield

New Jersey Tax Court · Oct 10, 2025

The form included her right to appeal against the disallowance to the Middlesex County Board of Taxation (“County Board”). … Jiwungkul v. Dir., Div. of Taxation, 30 N.J.

Grandal Enterprises, Inc. v. Keansburg Borough

15 N.J. Tax 74 · New Jersey Tax Court · Jun 16, 1995

Royal Bradley Assocs. v. … Bradley Beach Bor., 252 N.J.Super. 401 (App.Div.1991) (Tax Court lacked jurisdiction to review allegedly void added assessments where plaintiffs’ appeals to county tax board *80 were not timely filed).

SF III Kinderkamack, LLC v. Borough of Oradell

New Jersey Tax Court · Oct 24, 2022

See Slater v. Holmdel Twp., 20 N.J. Tax 8, 12 (Tax 2002) (quoting Reaves v. Egg Harbor Twp., 277 N.J. Super. 360, 366 (Ch. Div.1994)). … Bank N.J., N.A. v. City of Absecon, 13 N.J.

Exxon Corp. v. Hunt

4 N.J. Tax 294 · New Jersey Tax Court · Apr 23, 1982

I.P. v. N.J. State Board of Professional Planners, 48 N.J. 581, 593 [ 227 A.2d 313 ] appeal dismissed and cert. denied, 389 U.S. 8 , [ 88 S.Ct. 70 , 19 L.Ed.2d 8 ] (1967); Angermeier v. … Washington National Insurance Company v. Board of Review, 1 N.J. 545, 556 [ 64 A.2d 443 ] (1949); Yallow v. Seven Oaks Park, Inc., 11 N.J. 341, 361 [ 94 A.2d 482 ] (1953). [at 345-346, 289 A.2d 257 .]

James and Donna Cook v. Bordentown Township

New Jersey Tax Court · Nov 14, 2018

Conclusions of Law “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. … Ford Motor Co. v. Edison, 127 N.J. 290, 312.

Margaret Kovacs v. Monroe Township

New Jersey Tax Court · May 17, 2018

Hovbilt, Inc. v. Township of Howell, 138 N.J. 598, 604-605 (1994). … Van Winkle v. Borough of Rutherford, 12 N.J. Tax 290, 293 (Tax 1992) (citing H.K.G.W. Corp. v. Township of East Brunswick, 8 N.J. Tax 454, 458-460 (Tax 1986), aff'd 9 N.J. Tax 91 (App. Div. 1987); McElwee v.

City of Jersey City v. Hudson Street Investment, LLC

New Jersey Tax Court · May 13, 2024

When there is an appeal from a county board judgment, the Tax Court's “jurisdiction is not as a court of review.” Rossi v. Twp. of Upper Pittsgrove, 12 N.J. Tax 235, 240 (Tax 1992). … 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.

Kenny v. Township of Toms River Block 1462.14, Lot 17

New Jersey Tax Court · Feb 26, 2018

“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. Tax 364, 373 (Tax 1998). … Ford Motor Co. v. Township of Edison, 127 N.J. 290, 312 (1992). The court finds that based on the facts here, plaintiff has not met his burden of proving the incorrectness of the County Board’s judgement.

Adelhock v. Clerk of Bergen County

23 N.J. Tax 234 · New Jersey Tax Court · Nov 2, 2006

Zimmerer v. Clayton, 7 N.J.Tax 15, 21 (Tax 1984) (citing Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952)). … [Drew Associates of N.J., L.P. v.