Case law

Gale & Kitson Fredon Golf, L.L.C. v. Township of Fredon

26 N.J. Tax 268 · New Jersey Tax Court · Dec 22, 2011

Likewise, in Sage v. … Board of County Comm'rs, 18 Kan.App.2d 263, 266 , 853 P.2d 62 (Kan.Ct.App.1993); Sahalee Country Club v. Bd. of Tax Appeals, 108 Wash.2d 26, 33 , 735 P.2d 1320 (Wash.1987).

West Orange Township v. Crest Ridge Realty, LLC

New Jersey Tax Court · Jun 28, 2023

Brown-Forman Co. v. Kentucky, 217 U.S. 563, 571 (1910). … Id. at 509 (quoting Downingtown Area School District v. Chester County Board of Assessment Appeals, 590 Pa. 459, 470 (2006)).

General Ceramics, Inc. v. Borough of Wanaque

21 N.J. Tax 133 · New Jersey Tax Court · Nov 6, 2003

See, e.g., Freehold Office Park, Ltd. v. Freehold Tp., 12 N.J.Tax 433, 440 (1992); Garden State Racing Ass’n. v. Cherry Hill Tp., 1 N.J.Tax 569, 573 (1980). Water and sewer charges also are liens against the property. … The Legislature is presumed to be aware of existing legislation when it enacts a statute, Mahwah Tp. v.

Minetto v. Borough of Northvale

7 N.J. Tax 293 · New Jersey Tax Court · Mar 5, 1985

However, this test was specifically rejected in Bayonne v. … Bayonne v. Port Jersey Corporation was recently relied upon in Sta-Seal Inc. v. Taxation Div.

Levy v. Borough of Deal

New Jersey Tax Court · Aug 20, 2018

Van Orden v. Twp. of Wyckoff, 22 N.J. Tax 31, 35 (Tax 2005). Under the “older” method (enacted in 1947), a county board can “assess any taxable property omitted from the assessment for the particular year.” … In Parikh v. Twp. of Livingston, 30 N.J.

Murnick v. City of Asbury Park

2 N.J. Tax 168 · New Jersey Tax Court · Feb 3, 1981

Rek Investment Co. v. Newark, 80 N.J.Super. 552 , 194 A.2d 368 (App.Div.1963). … Aetna Life Insurance Co. v. Newark, 10 N.J. 99, 105 , 89 A.2d 385 (1952).

Aperion Enterprises Inc. v. Borough of Fair Lawn

25 N.J. Tax 70 · New Jersey Tax Court · Jul 24, 2009

See Livingston Mall Corp. v. … Thereafter, the municipality, the county and the local board of education establish their budgets and the local tax rate is set each year. See McMahon v. City of Newark, 195 N.J. 526, 541-42 , 951 A.2d 185 (2008).

Town of Secaucus v. Kevin Justin, Inc. C/O Eminent Sports

New Jersey Tax Court · Nov 12, 2025

Co. v. Newark, 10 N.J. 99, 105 (1952)). … DiFiore v. Pezic, 254 N.J. 212, 228 (2023) (quoting State v. Robinson, 229 N.J. 44, 67 (2017)).

Little Stars Day Care Center v. Village of Ridgefield Park.

New Jersey Tax Court · May 18, 2017

Plaintiff initially filed a Petition of Appeal challenging the 2015 tax year local property tax assessment on the subject property with the Bergen County Board of Taxation (the “Board”). … Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).

Redwood LLC v. West Orange Township

New Jersey Tax Court · Sep 2, 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. Borough of Mountain Lakes, 18 N.J. … New Brunswick v.

Bellemead Development Corp. v. Borough of Roseland

17 N.J. Tax 155 · New Jersey Tax Court · Jan 20, 1998

The sale property’s assessment was reduced, by a judgment of The Essex County Tax Board of Taxation dated July 18,1995, to $248,900. Brill v. Guardian Life Ins. … See 1530 Owners Corp. v. Bor., supra, 135 N.J. 394 , 640 A.2d 811 ; Murnick v. Asbury Park, supra, 95 N.J. 452 , 471 A.2d 1196 .

Armstrong v. Taxation Division Director

5 N.J. Tax 117 · New Jersey Tax Court · Jan 7, 1983

See, also, Cargill, Inc. v. Hardin, 452 F.2d 1154 (8 Cir.1971), cert. den. sub nom. Cargill, Inc. v. … In Michelin Tires Corp. v.

Aish Hatorah New York, Inc. v. Passaic City

New Jersey Tax Court · Jul 11, 2019

Program participants paid tuition to Aish for instruction, programming, room, and board. … Holmdel Twp. v.

Liberty Mutual Insurance v. State

17 N.J. Tax 457 · New Jersey Tax Court · Jul 21, 1998

Co. v. … Co. v.

Applestein v. Director, Division of Taxation

5 N.J. Tax 73 · New Jersey Tax Court · Dec 27, 1982

[Newart Building Associates v. Taxation Div. … Levin v. U.S., supra at 765; Purvis v. Commissioner of Internal Revenue, 530 F.2d 1332 (9 Cir.1976); Walsh v. Taxation Div. Director, 183 N.J.Super. 370 , 4 N.J.Tax 107 , 443 A.2d 1128 (Tax Ct.1982).

Senos Suzanne & Scully C/O Boyle v. Township of Brick; La Porte Associates C/O Duch v. Township of Brick; D&R Rento Holdings LLC C/O v. Township of Brick

New Jersey Tax Court · Jun 30, 2025

Brill v. Guardian Life Ins. … Legal changes not requiring a compliance plan include governmentally imposed restrictions, planning board and/or zoning board of adjustment approvals, subdivisions and mergers.7 Ibid. 7 The Director also recognized

Calandra, Luciano Jr. & Teresa L. v. Montclair Twp.

New Jersey Tax Court · Mar 17, 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. Borough of Mountain Lakes, 18 N.J. … 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)).

Smoyer v. Taxation Division Director

4 N.J. Tax 42 · New Jersey Tax Court · Jan 8, 1982

At the time of taxpayer’s retirement, the adjusted compensation base was valued by the board of directors based on a formula in the certificate. … Helvering v. Horst, 311 U.S. 112 , 61 S.Ct. 144 , 85 L.Ed. 75 (1940); Eisner v. Macomber, 252 U.S. 189 , 40 S.Ct. 189 , 64 L.Ed. 521 (1920); Shangri-la v. State, 113 N.H. 440 , 309 A.2d 285 (Sup.Ct.1973); Dery v.

Dougall v. Township of Vernon

6 N.J. Tax 488 · New Jersey Tax Court · Jul 25, 1984

This amendment resulted from the decision of the New Jersey Supreme Court in Koester v. … Sta-Seal, Inc. v. Taxation Div. Director, 5 N.J.Tax 272, 283 (Tax Ct.1983).

Beverly City v. Talbert Hall

New Jersey Tax Court · Jul 9, 2020

Abunda Life Church of Body, Mind & Spirit v. City of Asbury Park, 18 N.J. Tax 483, 485 (App. Div. 1999) (citing New Jersey Carpenters Apprentice Training and Educ. Fund v. … [Hays v. Paramus Borough, 28 N.J. Tax 342, 355 (2015).]