Legal Opinion
Passaic Street Realty Assoc., Inc. v. Garfield City
New Jersey Tax Court
Decided August 2, 1993PublishedCited by 15 opinions
1Opinion of the Court
SMALL, J.T.C.
This opinion is an expansion of remarks I made on the record on August 2, 1993.
Plaintiff taxpayer, has asked the court to rule that the court’s determination of the proper tax assessment of the properties whose tax assessment is being appealed is limited to the original assessment placed on these properties by the tax assessor. The municipality’s position is that my determination of the proper tax assessment is the fair market value of the subject property without regard to the original assessment. My determination is based on an analysis of N.J.S.A, 54:51A-6 (L.1973, c. 123,…
2Cases cited9 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Weyerhaeuser Co. v. Borough of ClosterNew Jersey Superior Court Appellate Division · 1983
- Bor. of Matawan v. Tree Haven Apartments, Inc.New Jersey Superior Court Appellate Division · 1969
- Rabstein v. Princeton Tp.New Jersey Superior Court Appellate Division · 1982
- ABE Schrader Corp. v. Town of SecaucusNew Jersey Tax Court · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Brown v. Borough of Glen RockNew Jersey Superior Court Appellate Division · 2001
- Entenmann's Inc. v. Totowa BoroughNew Jersey Tax Court · 2000
- Schumar v. Borough of BernardsvilleNew Jersey Superior Court Appellate Division · 2001
- Gale & Kitson Fredon Golf, L.L.C. v. Township of FredonNew Jersey Tax Court · 2011
- Campbell Soup Co. v. City of CamdenNew Jersey Tax Court · 1996
10 more not listed; retrieve them via the Exa API.