Legal Opinion
AVR Realty Co. v. Cranford Township
New Jersey Tax Court
Decided June 20, 1997PublishedCited by 3 opinions
1Opinion of the Court
DOUGHERTY, J.T.C.
AVR Realty Co. (“Taxpayer”) moves for an order “freezing”1 the assessment of Block 644, Lot 1 for the tax year 1995 (a Freeze Year), at the Tax Court judgment value for tax year 1993 (the Base Year). The Base Year judgment was entered June 2, 1995 following a consolidated trial of Taxpayer’s 1992 and 1993 appeals. Those assessments were reduced as follows:
For Tax Year 1992
ORIGINAL ASSESSMENT COUNTY BOARD JUDGMENT TAX COURT JUDGMENT
Land $ 4,649,000 N/A $ 4,649,000
Impvts 10,235,100 6,182,000
Total $14,884,100 $10,831,000
For Tax Year 1993
ORIGINAL ASSESSMENT COUNTY BOARD JUDGMENT…
2Cases cited31 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Switz v. Township of MiddletownSupreme Court of New Jersey · 1957
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
26 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- In Re: Custom Distribution Services Inc., Debtor City of Perth Amboy v. Custom Distribution Services, IncCourt of Appeals for the Third Circuit · 2000
- Regent Care Center, Inc. v. Hackensack CityNew Jersey Tax Court · 1999
- United States Postal Service v. Town of KearnyNew Jersey Tax Court · 2001