Legal Opinion
Borough of Fort Lee v. Director
New Jersey Tax Court
Decided July 25, 1994PublishedCited by 7 opinions
1Opinion of the Court
SMALL, J.T.C.
The Director of the Division of Taxation moves to dismiss Fort Lee’s challenge to its 1992 and 1993 chapter 123 ratios on several procedural grounds.
In Fort Lee Bor. v. Director, Div. of Taxation, 12 N.J.Tax 299 (Tax 1992), aff'd o.b., 13 N.J.Tax 323 (App.Div.1993), certif. denied, 134 N.J. 563, 636 A.2d 521 (1993), this court denied on various procedural grounds Fort Lee’s challenge to the October 1, 1991, state school aid table, N.J.S.A 54:1-35.1. In this case, Fort Lee challenges the average ratio and common level ranges (the “chapter 123 table”) for Fort Lee, promulgated on…
2Cases cited26 opinions
- Cogdell v. Hospital Center at OrangeSupreme Court of New Jersey · 1989
- Crispin v. Volkswagenwerk, A.G.Supreme Court of New Jersey · 1984
- State v. GonzalezSupreme Court of New Jersey · 1977
- Ettin v. Ava Truck Leasing, Inc.Supreme Court of New Jersey · 1969
- Murnick v. City of Asbury ParkSupreme Court of New Jersey · 1984
21 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cyktor v. Aspen Manor Condominium Ass'nNew Jersey Superior Court Appellate Division · 2003
- Brae Associates v. Park Ridge BoroughNew Jersey Tax Court · 1998
- City of Long Branch v. Ohel Yaacob CongregationNew Jersey Tax Court · 2003
- Bellemead Development Corp. v. Borough of RoselandNew Jersey Tax Court · 1997
- City of East Orange v. 280 South Harrison Street AssociatesNew Jersey Tax Court · 1997
2 more not listed; retrieve them via the Exa API.