Legal Opinion
Powder Mill I Associates v. Township of Hamilton
New Jersey Tax Court
Decided November 2, 1981PublishedCited by 17 opinions
1Opinion of the Court
RIMM, J. T. C.
This local property tax matter is before the court on the municipality’s motion for summary judgment on the ground that taxpayer had not paid all taxes due on the subject property in accordance with N.J.S.A. 54:2-39 at the time the complaint had been filed with the Tax Court. Taxpayer contends that the applicable statute is N.J.S.A. 54:3-27 or, in the alternative, that N.J.S.A. 54:2-39 is unconstitutional.
Taxpayer is the owner of Block 668, Lot 8, which was assessed for the tax year 1980 as follows:
Land $ 350,000
Improvements 1,639,300
Total $ 1,989,300
On July 30, 1980 the…
2Cases cited31 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Taylor v. SecorSupreme Court of the United States · 1876
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- Harvey v. Essex County Board of FreeholdersSupreme Court of New Jersey · 1959
- Gangemi v. BerrySupreme Court of New Jersey · 1957
26 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Schneider v. City of East OrangeNew Jersey Superior Court Appellate Division · 1984
- Powder Mill I Assoc. v. Hamilton Tp.New Jersey Superior Court Appellate Division · 1983
- County of Essex v. City of East OrangeNew Jersey Superior Court Appellate Division · 1987
- Cigolini Associates v. Borough of FairviewNew Jersey Superior Court Appellate Division · 1986
- Greenblatt v. Englewood CityNew Jersey Tax Court · 2010
12 more not listed; retrieve them via the Exa API.