Legal Opinion
Freehold Township v. Javin Partnership
New Jersey Tax Court
Decided June 21, 1995PublishedCited by 6 opinions
1Opinion of the Court
HAMILL, J.T.C.
The subject of this local property tax appeal is a beer distribution warehouse located at 183 Three Brooks Road and designated as Block 72.06, Lot 1 on the Freehold Township tax map. For 1994, the year at issue, the property was assessed at $4,146,000. The assessment was reduced by the Monmouth County Board of Taxation to $3,100,000. The township has appealed the judgment of the county board.
Before the issue of valuation can be addressed, it must be determined whether certain interior walls and ceilings, most of which enclose two refrigerated areas within the warehouse, and the…
2Cases cited13 opinions
- Germann v. MatrissSupreme Court of New Jersey · 1970
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
- Denbo v. Tonwship of MoorestownSupreme Court of New Jersey · 1957
- JE on Behalf of GE v. StateSupreme Court of New Jersey · 1993
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
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3Cited by6 opinions
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1997
- R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
- General Motors Corp. v. City of LindenNew Jersey Tax Court · 2002
- Fields v. Trustees of Princeton UniversityNew Jersey Tax Court · 2015
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1997
1 more not listed; retrieve them via the Exa API.