Case law

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.

City of Summit v. Overlook Hospital Ass'n

4 N.J. Tax 183 · New Jersey Tax Court · Feb 18, 1982

These are 28 consolidated appeals from the judgments of the Union County Board of Taxation for the years 1975 through 1979 involving 21 separate properties owned by Overlook Hospital Association. … Princeton Tp. v.

Richard's Auto City, Inc. v. Director, Division of Taxation

12 N.J. Tax 619 · New Jersey Tax Court · Nov 25, 1992

Id. at 206; see also Golf Digest/Tennis, Inc. v. Dubno, 203 Conn. 455 , 525 A.2d 106, 111 (1987). This principle of statutory construction is equally applicable in this State. See Board of National Missions v. … Applestein v. United Board & Carton Corp., 60 N.J.Super. 333, 342 , 159 A.2d 146 (Ch.Div.1960), aff'd o.b. per curiam, 33 N.J. 72 , 161 A.2d 474 (1960).

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)).

New Jersey Turnpike Authority v. Township of Monroe

28 N.J. Tax 158 · New Jersey Tax Court · Jul 2, 2014

Hosp. v. … See Wilson v.

Vena v. Borough of North Haledon.

New Jersey Tax Court · Jun 5, 2017

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. … Co. v.

Dow Jones & Co. v. Director, Division of Taxation

5 N.J. Tax 181 · New Jersey Tax Court · Feb 3, 1983

See Spencer Gifts, Inc. v. Taxation Div. Director, supra. … The same news can flash before your eyes on a desktop video display terminal ... or on a wall-mounted viewing board visible to many. These electronic delivery methods are quiet, efficient, convenient.

Montclair Town Center v. Montclair Township

New Jersey Tax Court · Mar 25, 2021

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

McCormick v. Division of Taxation

New Jersey Tax Court · Apr 2, 2018

This decision was affirmed by the Board of Review, a subsequent administrative review body, and then timely appealed to the Appellate Division. Ibid. … at 88-89 (citing Lowden v. Board of Review, 78 N.J. Super. 467, 470 (App. Div. 1963)).

BASF Corp. Coating & Ink Division v. Belvidere Town

23 N.J. Tax 551 · New Jersey Tax Court · Dec 14, 2007

Village of Ridgeivood, v. … In my opinion in General Motors Corp. v.

42 Broadway LLC v. Paterson City

New Jersey Tax Court · Feb 10, 2025

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. 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)).

Herschberg v. Director, Division of Taxation

2 N.J. Tax 121 · New Jersey Tax Court · Jan 20, 1981

The distinction was commented upon in Busch v. … In Haslam v.

Mediterannean House v. Fort Lee Borough

7 N.J. Tax 528 · New Jersey Tax Court · Jul 25, 1985

See Brunetti v. Clifton, 7 N.J.Tax 161 (Tax Ct.1984); Inwood at Great Notch v. Little Falls Tp., 6 N.J. Tax 316 (Tax Ct.1984); Jefferson House Investment Co. v. Chatham, 4 N.J.Tax 669 (Tax Ct.1982); Highview Estates v. … assessment value of properly, not related to or justified by the changes increasing its market value, and resulting in harassment of taxpayer, subjecting him to the trouble and expense of annual appeals to the county tax board

Whippany Associates & Marine Midland Realty Credit Corp. v. Township of Hanover

1 N.J. Tax 325 · New Jersey Tax Court · May 29, 1980

All assessments were affirmed by the Morris County Tax Board. In addition to the question of valuation, to be resolved is whether there existed discrimination in assessments as alleged by the taxpayers. … In Tri-Terminal Corp. v.

Coastal Eagle Point Oil Co. v. West Deptford Township

13 N.J. Tax 242 · New Jersey Tax Court · Mar 31, 1993

Co. v. Board of Equal, of Taxes, 76 N.J.L. 402 , 70 A. 978 (Sup.Ct.1908), aff'd 78 N.J.L. 337 , 74 A. 525 (E. & A.1909). … [New Brunswick v.

Coca-Cola Bottling Co. v. Neptune Township

8 N.J. Tax 169 · New Jersey Tax Court · Jan 8, 1986

New Brunswick v. Tax Appeals Div., 39 N.J. 537 , 189 A. 2d 702 (1963). … ITT Continental Baking Co. v. East Brunswick Tp., 1 N.J.Tax 244 (Tax Ct.1980); Pennwalt Corp. v. Holmdel Tp., 4 N.J.Tax 51 (Tax Ct.1982).

Estate of Muscle v. Director

26 N.J. Tax 192 · New Jersey Tax Court · Nov 30, 2011

Sachs, a board certified cardiologist, attended to Muscle from at least 1995 onwards. … Meyerson v. Director, Div. of Taxation, 15 N.J.Tax 128, 133-134 (Tax 1995).

Ridgefield Park Lodging Associates v. Village of Ridgefield Park

New Jersey Tax Court · Jan 31, 2019

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) (internal citation omitted)).

Olin Mathieson Chemical Corp. v. Paulsboro Borough

3 N.J. Tax 255 · New Jersey Tax Court · Aug 26, 1981

Park Comm’n v. … Auth. v.

187 Dey Road Association, LLC v. Township of South Brunswick

New Jersey Tax Court · Oct 25, 2021

For 2018, the Middlesex County Board of Taxation determined that a partial rollback judgment be entered for 65 acres due to no agricultural use. … Brill v. Guardian Life Ins. Co. of Am., 142 N.J. 520, 540 (1995).