Legal Opinion
Koester v. Hunterdon County Board of Taxation
Supreme Court of New Jersey
Decided March 20, 1979PublishedCited by 33 opinions
1Opinion of the Court
The opinion of the court was delivered by
Jacobs, J.
The issue presented is whether the mobile homes in Solitude Village are taxable as real property within the contemplation of N. J. S. A. 54:4-l et seq. The Appellate Division held that they are and thereafter this Court granted certification on the application of the mobile home owners. 76 N. J. 236 (1978). After argument and reargument we now affirm.
In 1972 Solitude Village, Inc. acquired a one-hundred acre tract of hilly wooded land in the Borough of High Bridge, Hunterdon County, which it proceeded to advertise and develop as “One of The…
2Cases cited10 opinions
- New York Mobile Homes Ass'n v. SteckelNew York Court of Appeals · 1961
- Lantz AppealSuperior Court of Pennsylvania · 1962
- Comstock v. Town of WaterfordSupreme Court of Connecticut · 1911
- Ellis v. Board of Assessors of AcushnetMassachusetts Supreme Judicial Court · 1970
- New York Mobile Homes Assn. v. SteckelSupreme Court of the United States · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Robinson Township v. KnollMichigan Supreme Court · 1981
- Petition of Carpenter v. City of PetalMississippi Supreme Court · 1997
- Berkley Arms Apartment Corp. v. Hackensack CityNew Jersey Tax Court · 1983
- Hull Junction Holding Corp. v. Princeton BoroughNew Jersey Tax Court · 1996
- Bostian v. Franklin State BankNew Jersey Tax Court · 1980
28 more not listed; retrieve them via the Exa API.