Legal Opinion
Central Bergen Properties v. Borough of Elmwood Park
New Jersey Tax Court
Decided April 6, 1984PublishedCited by 4 opinions
1Opinion of the Court
EVERS, J.T.C.
The Borough of Elmwood Park (borough) has moved to dismiss the second count of the two complaints filed against it and the City of Garfield by Central Bergen Properties (Central) in which Central seeks a reduction in the assessments levied for 1983.1 The property, although located in two taxing districts, is contiguous and operated as a single economic unit. Borough contends that Central is precluded from bringing these actions by virtue of the terms of a settlement agreement for prior years pursuant to which judgment was entered.
The settlement of tax appeals for 1980, 1981 and…
2Cases cited13 opinions
- Judson v. Peoples Bank and Trust Co.Supreme Court of New Jersey · 1957
- Brandon v. Board of Commissioners of MontclairSupreme Court of New Jersey · 1940
- Brandon v. Board of CommissionersSupreme Court of New Jersey · 1940
- Smith v. SmithNew Jersey Superior Court Appellate Division · 1951
- City of Newark v. FischerSupreme Court of New Jersey · 1951
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- ADP of New Jersey, Inc. v. Parsippanytroy Hills Tp.New Jersey Tax Court · 1994
- Mobil Administrative Service Co. v. Mansfield TownshipNew Jersey Tax Court · 1996
- Liva Group, L.L.C. v. Borough of ParamusNew Jersey Superior Court Appellate Division · 1998
- Zisapel v. Paramus BoroughNew Jersey Tax Court · 2002