Legal Opinion
Neptune Corp. v. Township of Wall
New Jersey Tax Court
Decided April 2, 1987PublishedCited by 4 opinions
1Opinion of the Court
RIMM, J.T.C.
These two local property tax matters are before me for the correction of an alleged error pursuant to the Correction of Errors Statute, N.J.S.A. 54:51A-7, formerly codified as N.J.S.A. 54:2-41. The tax years involved are 1983,1984 and 1985. Two separate complaints were filed because of a transfer of title during the period of time involved. One complaint alleges that the subject property, Block 922, Lot 5 was owned by Neptune Corporation until July 25, 1984. The other complaint alleges that the property has been owned since that date by Fred McDowell, who was a principal of the…
2Cases cited10 opinions
- Manczak v. Township of DoverNew Jersey Tax Court · 1981
- Sabella v. Lacey Tp.New Jersey Superior Court Appellate Division · 1985
- Bressler v. Maplewood Tp.New Jersey Superior Court Appellate Division · 1983
- Flint v. Lawrence TownshipNew Jersey Tax Court · 1983
- Sabella v. Lacey Tp.New Jersey Superior Court Appellate Division · 1983
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3Cited by4 opinions
- Hovbilt, Inc. v. Township of HowellSupreme Court of New Jersey · 1994
- Van Winkle v. Borough of RutherfordNew Jersey Tax Court · 1992
- Borough of Paramus v. Etaner EnterprisesNew Jersey Superior Court Appellate Division · 1995
- Hovbilt, Inc. v. Township of HowellSupreme Court of New Jersey · 1994