Legal Opinion
Diament v. Borough of Fort Lee
New Jersey Tax Court
Decided July 17, 1981PublishedCited by 11 opinions
1Opinion of the Court
EVERS, J. T. C.
This matter concerns the issues of valuation and discrimination involving a light industrial building located in the Borough Fort Lee (borough) for the years 1977, 1978 and 1979. Before addressing the evidence adduced in support of each party’s substantive claims, the court must determine whether a discrimination claim is properly before it in light of the unique facts herein.
In 1977 the taxpayer filed an appeal from the Bergen County Tax Board (board) to the Division of Tax Appeals claiming its property was overvalued and that the assessment of the property was discriminatory.…
2Cases cited31 opinions
- Brewer v. PorchSupreme Court of New Jersey · 1969
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Hackensack Water Co. v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Samuel Hird & Sons, Inc. v. City of GarfieldNew Jersey Superior Court Appellate Division · 1965
26 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Murnick v. City of Asbury ParkSupreme Court of New Jersey · 1984
- Weyerhaeuser Co. v. Borough of ClosterNew Jersey Superior Court Appellate Division · 1983
- Hovbilt, Inc. v. Township of HowellSupreme Court of New Jersey · 1994
- Sunshine Biscuits, Inc. v. Borough of SayrevilleNew Jersey Tax Court · 1982
- 525 Realty Holding Co. v. Borough of Hasbrouck HeightsNew Jersey Tax Court · 1981
6 more not listed; retrieve them via the Exa API.