Legal Opinion
Howard D. Johnson Co. v. Township of Wall
Supreme Court of New Jersey
Decided February 5, 1962PublishedCited by 15 opinions
1Opinion of the Court
The opinion of the court was delivered by
Weintbaub, C. J.
Appellants operated restaurant facilities owned by the New Jersey Highway Authority under a so-called “lease.” The assessor assessed the land and building for local taxation under N. J. S. A. 54:4-2.3. As we have this day held, the property was exempt from taxation to the Authority or its lessee. Walter Reade, Inc. v. Township of Dennis, 36 N. J. 435 (1962). Respondent, however, urges appellants may not be heard to assert the exemption for the reason that it was not claimed below.
The petition to the Division of Tax Appeals was…
2Cases cited10 opinions
- Kampf v. Franklin Life InsuranceSupreme Court of New Jersey · 1960
- Fischer v. Township of BedminsterSupreme Court of New Jersey · 1952
- Hilton Acres v. KleinSupreme Court of New Jersey · 1961
- Walter Reade, Inc. v. Township of DennisSupreme Court of New Jersey · 1962
- In Re SternSupreme Court of New Jersey · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Garden State Plaza Corp. v. SS Kresge Co.New Jersey Superior Court Appellate Division · 1963
- Department of Labor v. Titan Construction Co.Supreme Court of New Jersey · 1985
- Fitzgerald v. Stanley Roberts, Inc.Supreme Court of New Jersey · 2006
- Gruber v. Mayor and Tp. Com. of Raritan Tp.New Jersey Superior Court Appellate Division · 1962
- CBS Outdoor v. Lebanon Plan. Bd.New Jersey Superior Court Appellate Division · 2010
10 more not listed; retrieve them via the Exa API.