Case law

Jersey City Two, LLC v. Jersey City

New Jersey Tax Court · May 9, 2023

The Municipality denied Plaintiff’s applications, which Plaintiff then appealed to the Hudson County Board of Taxation (“County Board”) on April 16, 2020. … In Brill v. Guardian Life Ins.

Robert J. O'Shea and Michele K. O'Shea v. Wyckoff Township

New Jersey Tax Court · Oct 17, 2017

Brown v. Borough of Glen Rock, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291, 773 A.2d 1155 (2001) (internal citation omitted)). … Brown v. Borough of Glen Rock, 19 N.J Tax 366, 377 (App.Div.2001). The sales comparison approach is the most common technique for valuing sites, and it is the preferred method when comparable sales are available.

Giansanti v. Mantua Township

New Jersey Tax Court · Feb 8, 2023

RE: Giansanti v. … Plaintiff timely appealed the denial to the Gloucester County Board of Taxation (“County Board”) which affirmed the assessment. Plaintiff appealed the judgments of the County Board to this court.

American Trucking Ass'n v. Kline

8 N.J. Tax 181 · New Jersey Tax Court · Feb 19, 1986

See Commercial Refrigeration & Fixture Co. v. Taxation Div. Director, 184 N.J.Super. 387 , 2 *188 N.J.Tax 415, 419 , 446 A.2d 210 (Tax Ct.1981), and Silent Hoist & Crane Co., Inc. v. Taxation Div. … State Board of Equalization, 47 Cal.App .3d 244, 120 Cal.Rptr. 609 (Ct.App.1975), in which the Appellate Court, relied upon the California Supreme Court decision in San Jose v.

Society of Holy Child Jesus v. Summit City

23 N.J. Tax 528 · New Jersey Tax Court · Sep 17, 2007

The ruling in Sudler v. Lakewood does not undercut the essential holding of Cheyenne Corp. v. … Christian Benevolent Assoc. of Greater Cincinnati v. Limbach, 69 Ohio St.3d 296, 631 N.E.2d 1034 (1994); Robbins v. Yusem, 559 So.2d 1185 (Ct.App.Fl.1990); Colella v.

Lifeline, Inc. v. Township of Mahwah

New Jersey Tax Court · Apr 1, 2019

Byram Township v. Western World, 111 N.J. 222 (1988). … Brill v. Guardian Life Ins. Co. of Am., 142 N.J. 520, 540-41 (1995).

Rudd v. Township of Cranford

4 N.J. Tax 236 · New Jersey Tax Court · Mar 5, 1982

This is a local property tax case wherein plaintiff seeks review of judgments of the Union County Board of Taxation affirming the assessment on plaintiff’s property located at 42-44 West Holly Street, Cranford, New Jersey … Jamouneau v. Harner, 16 N.J. 500 , 109 A.2d 640 (1954); New Jersey Ass’n on Correction v. Lan, 80 N.J. 199 , 403 A.2d 437 (1979); Murnick v. Asbury Park, supra.

River Rats Inc. v. Borough of Fair Haven

New Jersey Tax Court · Aug 16, 2019

See also Cooper Hosp. v. … v.

Shulton, Inc. v. City of Clifton

7 N.J. Tax 208 · New Jersey Tax Court · Aug 3, 1983

New Brunswick v. N.J. Div. of Tax Appeals, 39 N.J. 537 , 189 A.2d 702 (1963); Pennwalt Corp. v. Holmdel Tp., 4 N.J.Tax 51 (Tax Ct.1982). … Dworman v.

Estate of Schwartz v. Director, Division of Taxation

20 N.J. Tax 59 · New Jersey Tax Court · Mar 13, 2002

The circumstances under which the curative exception to the general rule of prospective application of a statute applies also were discussed in Nelson v. Board of Educ. Of Tp. … In Nobrega v.

New Jersey Dental Service Plan, Inc. v. Baldwin

7 N.J. Tax 421 · New Jersey Tax Court · May 17, 1985

Dougherty v. Human Services Dep’t, 91 N.J. 1, 6 , 449 A.2d 1235 (1982); New Jersey Guild of Hearing Aid Dispensers v. Long, 75 N.J. 544, 562-563 , 384 A. 2d 795 ; Cole Nat. Corp. v. … State Board of Examiners, 57 N.J. 227, 231 , 271 A.2d 421 (1970).

DSC of Newark Enterprises v. Borough of South Plainfield

17 N.J. Tax 510 · New Jersey Tax Court · Jul 11, 1997

The Tax Court shall have jurisdiction to review actions or regulations with respect to a tax matter of the following: (1) Any state agency or official; (2) A county board of taxation; (3) A county or municipal official. b … Inc. v. North Bergen Tp., 180 N.J.Super. 592, 601 , 436 A.2d 102 (App.Div.1981).

Senior Citizens United Community Services, Inc. v. Director, Division of Taxation

New Jersey Tax Court · Jul 2, 2021

Bosland v. Warnock Dodge, Inc., 197 N.J. 543, 554 (2009). … Buck v. Kuykendall, 267 U.S. 307 (1925).

Dr. Michael T. Sherman v. Ventnor City Docket No.: 012930-2017

New Jersey Tax Court · Nov 22, 2019

The County Tax Board attempted to revise its judgments in October to reflect that the dismissal was with prejudice. … The court decided on September 13, 2018, that the -2- time for the County Tax Board to redetermine the appeal had expired. Sherman v. Ventnor, 2018 N.J. Tax Unpub.

New Cumberland Corp. v. Borough of Roselle

3 N.J. Tax 345 · New Jersey Tax Court · Sep 11, 1981

Co. v. Newark, 10 N.J. 99, 103 , 89 A. 2d 385 (1952); Lamm Associates v. West Caldwell, 1 N.J.Tax 373, 392-3 (Tax Ct.1980). … In New Brunswick v.

C.O.W. Construction Co. v. East Brunswick Tp.

2 N.J. Tax 556 · New Jersey Tax Court · Jun 19, 1981

Donadio v. … Turnpike Auth. v.

Tri-Martin Associates II, LLC v. City of Newark

21 N.J. Tax 253 · New Jersey Tax Court · Feb 17, 2004

The county board of taxation may impose such terms and conditions for furnishing the requested information where it appears that the owner, for good cause shown, could not furnish the information within the required period … Stores Co. v.

Jenkins v. Taxation Div. Director

4 N.J. Tax 127 · New Jersey Tax Court · Jan 6, 1982

Levy v. Louisiana, 391 U.S. 68, 71 , 88 S.Ct. 1509, 1511 , 20 L.Ed.2d 436 (1968), reh. den. 393 U.S. 898 , 89 S.Ct. 65 , 21 L.Ed.2d 185 (1968); Wilson v. Long Branch, 27 N.J. 360, 377 , 142 A. 2d 837 (1958); Robson v. … Co. v. Board of Review, 1 N.J. 545, 553 , 64 A. 2d 443 (1949); Raybestos-Manhattan, Inc. v. Glaser, 144 N.J. Super. 152, 189 , 365 A. 2d 1 (Ch.Div. 1976), aff'd 156 N.J. Super. 513 , 384 A. 2d 176 (App.Div. 1978).

Sunshine Biscuits, Inc. v. Borough of Sayreville

4 N.J. Tax 486 · New Jersey Tax Court · Aug 2, 1982

In Rudd v. … In Murnick v.

West Orange Township v. Westrange LLC CVS and Westrange LLC C/O Ecova MS363

New Jersey Tax Court · Mar 8, 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 Borough, 19 N.J. Tax 366, 376 (App. Div. 2001), certif. denied, 168 N.J. 291 (2001) (internal citation omitted)).