Legal Opinion
Alpha-Bella VI, Inc. v. Clinton Township
New Jersey Tax Court
Decided May 5, 1995PublishedCited by 3 opinions
1Opinion of the Court
HAMILL, J.T.C.
The principal issue in this ease is whether an assessment of rollback taxes made after the filing of a petition in bankruptcy violates the automatic stay arising under § 362 of the Bankruptcy Code (“Code”), 11 U.S.C. § 362(a). Additional issues are (1) whether the county board’s notice of intent to assess rollback taxes was fatally defective, (2) whether a cessation of farming constitutes a change in use sufficient to invoke rollback taxes when the taxpayer is in bankruptcy, and (3) whether Clinton Township is barred by principles of estoppel from assessing rollback taxes…
2Cases cited47 opinions
- Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
- In The Matter Of M. Frenville Co., Inc.Court of Appeals for the Third Circuit · 1985
- Robert A. Sikes and Janice K. Sikes v. Global Marine, Inc.Court of Appeals for the Fifth Circuit · 1989
- Maritime Electric Company, Inc., a New York Corporation v. United Jersey Bank, a New Jersey Banking Corporation Michael Gill and Maritime Electric Company, Inc., a New Jersey Corporation. Michael Gill, Third-Party v. Maritime Electric Company, Inc., a New York Corporation Thomas Gill, Individually and in His Capacity as President of Maritime Electric Company, Inc., (n.y.), Third-Party Maritime Electric Co., Inc., (Plaintiff and Third-Party Defendant) and Thomas Gill (Third-Party Defendant)Court of Appeals for the Third Circuit · 1992
- Grady v. A.H. Robins Co.Court of Appeals for the Fourth Circuit · 1988
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3Cited by3 opinions
- CASINO REINVEST. DEV. AUTH. v. CohenNew Jersey Superior Court Appellate Division · 1998
- Wilson v. Hopewell TownshipNew Jersey Tax Court · 2006
- Braemar at Chester, LLC v. Chester BoroughNew Jersey Tax Court · 2003