Legal Opinion
Bergen County v. Leonia Borough
New Jersey Tax Court
Decided July 27, 1994PublishedCited by 4 opinions
1Opinion of the Court
SMALL, J.T.C.
The plaintiff, Bergen County, in three separate appeals challenges the 1989 and 1990 added assessments made by the defendants boroughs of Franklin Lakes and Leonia on portions of County-owned parks leased to two private profit-making riding academies in the two boroughs. The only issue before the court is whether these parcels of land are exempt from or subject to local property tax. N.J.S.A 54:4-1. Valuation is not an issue.
Bergen County’s claim for exemption is made on two separate statutory grounds:
1. N.J.S.A 40:37-101, which exempts from taxation land and improvements owned…
2Cases cited16 opinions
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Jamouneau v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Town of Bloomfield v. New Jersey Highway AuthoritySupreme Court of New Jersey · 1955
- Walter Reade, Inc. v. Township of DennisSupreme Court of New Jersey · 1962
- Hill v. Borough of CollingswoodSupreme Court of New Jersey · 1952
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Tp. of Holmdel v. Nj Hwy. AuthNew Jersey Superior Court Appellate Division · 2000
- Renaissance Plaza Associcates v. City of Atlantic CityNew Jersey Tax Court · 1998
- Center for Molecular Medicine & Immunology v. Township of BellevilleNew Jersey Tax Court · 2001
- Borough of Paramus v. County of BergenNew Jersey Tax Court · 2013