Legal Opinion
Freehold Borough v. Nestle USA
New Jersey Tax Court
Decided November 10, 2003PublishedCited by 3 opinions
1Opinion of the Court
MENYUK, J.T.C.
These actions were brought by plaintiff Freehold Borough and appeal the omitted added assessment in the amount of $1 for tax year 2000 and the added assessment in the amount of $1 for tax year 2001 made against property owned in Freehold Borough by defendant Nestle USA (“Nestle”). Nestle has moved for summary judgment voiding the assessments in issue and dismissing the complaints, on the ground that any increases in value attributable to improvements made to the subject property should have been included in the regular assessment for the tax years in issue. Nestle alleges that…
2Cases cited16 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- In re Appeal of New York State Realty & Terminal Co.Supreme Court of New Jersey · 1956
- Snyder v. South PlainfieldNew Jersey Tax Court · 1980
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3Cited by3 opinions
- Fifth Roc Jersey Associates, L.L.C. v. Town of MorristownNew Jersey Tax Court · 2011
- City of South Amboy v. KarpowiczNew Jersey Tax Court · 2015
- PLAZA TWENTY THREE STATION LLC VS. TOWNSHIP OF PEQUANNOCK (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2020