New Jersey Tax Court Court Cases

  1. Middlesex Water Co. v. Taxation Div. Director (1981)

    William C. Slattery for plaintiffs Middlesex Water Company, Elizabethtown Gas Co., Elizabethtown Water Co. and Public Service Electric and Gas Co. (Rosen, Gelman & Weiss, attorneys).

    Court: New Jersey Tax Court
  2. Belles v. East Amwell Tp. (1981)

    This case deals with the responsibility of a municipal tax search officer to disclose municipal tax liens to a prospective purchaser of property when the officer issues a tax search certificate pursuant to N.J.S.A. 54:5-12. The issue is whether omitted property tax assessments certified in October 1977 for the 1976 and 1977 tax years were municipal liens which defendant taxing district is now precluded from enforcing against plaintiff pursuant to N.J.S.A. 54:5-17 because the assessments were [...]

    Court: New Jersey Tax Court
  3. Spencer Gifts, Inc. v. Taxation Div. Director (1981)

    Ronald A. Wagenheim, for plaintiff (Cooper, Perskie, Katzman, April, Niedelman & Wagenheim and P.J. DiQuinzio and Richard P. Wild, members of the Pennsylvania Bar, attorneys).

    Court: New Jersey Tax Court Docket: November 12, 1981
  4. Jenkins v. Taxation Div. Director (1982)

    This case involves cross-motions for summary judgment and arises under the New Jersey Gross Income Tax Act. At issue is the calculation of the credit for tax paid to another state or political subdivision of such state under N.J.S.A. 54A:4-1 for the year 1977.

    Court: New Jersey Tax Court
  5. Union Tp. v. Taxation Div. Director (1980)

    On October 1, 1979 the Director of the Division of Taxation issued his table of equalized valuations to be used by the State Commissioner of Education in the calculation and apportionment of state school aid distributions to New Jersey municipalities for the school year 1980-81. Union Township in Hunterdon County filed a complaint with this court pursuant to N.J.S.A. 54:1-35.4 seeking a review of the Director's determination of equalized valuation for the township. The complaint alleged that [...]

    Court: New Jersey Tax Court
  6. Jackson Tp. v. Paolin (1981)

    These consolidated proceedings involve application of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq., and the imposition of rollback taxes pursuant to N.J.S.A. 54:4-23.8. At issue is the taxable status of two parcels of land in Jackson Township, Block 40, Lot 70, consisting of 7.16 acres of vacant land, and Block 40, Lot 84, consisting of 46.17 acres. The two lots are separated by an eight-acre parcel of land owned by a third party. Jackson Township has appealed from judgments [...]

    Court: New Jersey Tax Court
  7. Giannetti v. Glen Ridge (1979)

    Plaintiff appeals from a judgment of the Essex County Board of Taxation upholding a denial of her 1977 homestead rebate application by the assessor of defendant Borough of Glen Ridge. This court has jurisdiction to hear and decide the matter, the appeal having been filed with the Division of Tax Appeals. N.J.S.A. 2A:3A-26.

    Court: New Jersey Tax Court
  8. Kugler v. Wall Tp. (1980)

    This is a proceeding involving a claim for a farmland assessment pursuant to N.J.S.A. 54:4-23.1. The Monmouth County Board of Taxation denied the claimed assessment and petitioner Leo Kugler appealed to the Division of Tax Appeals. The matter was assigned to this court for determination.

    Court: New Jersey Tax Court
  9. Horrobin v. Taxation Division Director (1979)

    Plaintiff homeowner filed a written application for a 1978 homestead tax rebate with the Director of the Division of Taxation. The application was received by the Division of Taxation on December 8, 1978. The Director advised plaintiff that his application had been denied "due to your failure to file the application by the extended filing deadline date of March 31, 1978." Plaintiff appealed to the State Division of Tax Appeals and the matter has been transferred to the Tax Court pursuant to [...]

    Court: New Jersey Tax Court
  10. Prospect Hill Apts. v. Flemington (1979)

    Plaintiff, a partnership, filed a complaint with this court challenging the local property tax assessment placed upon its apartment property by the Borough of Flemington for the year 1979. The total assessment was in the amount of $3,280,000. Plaintiff's complaint was mailed in Elizabeth, New Jersey, on August 14, 1979 and received by the clerk of the Tax Court on August 16, 1979. Upon receipt of the complaint, the clerk notified the attorneys for both plaintiff and defendant of the receipt of [...]

    Court: New Jersey Tax Court
  11. Snyder v. South Plainfield (1980)

    This is an appeal by the petitioners (taxpayers) from a judgment of the Middlesex County Board of Taxation imposing an omitted partial assessment on their real property. The issue is somewhat novel and calls for an interpretation of N.J.S.A.54:3-26 (Freeze Act).

    Court: New Jersey Tax Court

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