Legal Opinion
Weisbrod v. Township of Springfield
New Jersey Tax Court
Decided October 29, 1980PublishedCited by 7 opinions
1Opinion of the Court
HOPKINS, J. T. C.
This matter, as originally instituted by the plaintiff, contested the constitutionality of N.J.S.A. 46:8B-1 et seq., and in particular, N.J.S.A. 46:8B-19 which, in substance, treated a condominium unit the same as an individual residence for the purpose of local property taxes, special assessments and other charges imposed by any taxing authority.
Defendant has moved for summary judgment on the ground that the Tax Court, being a court of limited jurisdiction, does not have authority to pass upon the constitutionality of the aforesaid statute. In so doing, defendant has relied…
2Cases cited13 opinions
- Ex Parte Tobias WatkinsSupreme Court of the United States · 1830
- McCormick v. SullivantSupreme Court of the United States · 1825
- Jamouneau v. HarnerSupreme Court of New Jersey · 1954
- Kempe's Lessee v. KennedySupreme Court of the United States · 1809
- Jamouneau v. Division of Tax AppealsSupreme Court of New Jersey · 1949
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Centex Homes of New Jersey, Inc. v. Manalapan TownshipNew Jersey Superior Court Appellate Division · 1982
- Kearny Leasing Corp. v. Town of KearnyNew Jersey Tax Court · 1984
- American Trucking Ass'n v. KlineNew Jersey Tax Court · 1986
- Union City Associates v. Union CityNew Jersey Tax Court · 1986
- Borough of Paramus v. County of BergenNew Jersey Tax Court · 1981
2 more not listed; retrieve them via the Exa API.