Legal Opinion
Shippee v. Brick Township
New Jersey Tax Court
Decided November 4, 2002PublishedCited by 7 opinions
1Opinion of the Court
SMALL, P.J.T.C.
In these eases, plaintiffs seek to have the tax assessments on their properties for the year 2001 reduced to the level of the 1999 assessments on the grounds that the 2000 assessments, which were carried forward and are identical to the 2001 assessments, were prohibited spot assessments. For the reasons set forth below, plaintiffs’ requested relief is denied and the 2001 tax assessments are affirmed because there is no proof that they are excessive under the generally exclusive remedy for improper assessments provided by L. 1973 c. 123, commonly referred to as Chapter 123.…
2Cases cited19 opinions
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Baldwin Const. Co. v. ESSEX COUNTY BD. OF TAXATION AND CITY OF EAST ORANGESupreme Court of New Jersey · 1954
- Township of West Milford v. Van DeckerSupreme Court of New Jersey · 1990
- WCI-Westinghouse, Inc. v. Edison TownshipNew Jersey Tax Court · 1985
14 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- REGENT CARE v. Hackensack CityNew Jersey Superior Court Appellate Division · 2003
- Chadwick 99 Associates v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Mountain View Crossing Investors LLC v. Township of WayneNew Jersey Tax Court · 2003
- City of Elizabeth v. 264 First Street, LLCNew Jersey Tax Court · 2015
- Freehold Borough v. WNY Properties L.P.New Jersey Tax Court · 2003
2 more not listed; retrieve them via the Exa API.