Legal Opinion
New York Susquehanna v. State Department of Treasury
New Jersey Tax Court
Decided September 21, 1984PublishedCited by 15 opinions
1Opinion of the Court
LASSER, P.J.T.C.
This is a motion by the Director of the Division of Taxation seeking to dismiss taxpayer’s complaint for lack of subject matter jurisdiction and for taxpayer’s failure to exhaust administrative remedies. Taxpayer contests the Director’s determination that taxpayer’s property was not used for railroad purposes within the meaning of N.J.S.A. 54:29A-1 et seq. and, therefore, for the year 1983 the property is not assessable by the State of New Jersey under this act. The consequence of this determination is that local taxing districts may assess a local property tax against the…
2Cases cited11 opinions
- New Jersey Turnpike Authority v. ParsonsSupreme Court of New Jersey · 1949
- Brunetti v. Borough of New MilfordSupreme Court of New Jersey · 1975
- Roadway Express, Inc. v. KingsleySupreme Court of New Jersey · 1962
- Prospect Hill Apts. v. FlemingtonNew Jersey Tax Court · 1979
- Prospect Hill Apts. v. Borough of FlemingtonNew Jersey Superior Court Appellate Division · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- DEUTSCHE BANK NAT. v. MitchellNew Jersey Superior Court Appellate Division · 2011
- Greenfield v. NJ Dept. of Corr.New Jersey Superior Court Appellate Division · 2006
- Betancourt v. Trinitas Hosp.New Jersey Superior Court Appellate Division · 2010
- State of New Jersey v. Cecilio DavilaNew Jersey Superior Court Appellate Division · 2016
- New York Susquehanna & Western Railway Corp. v. StateNew Jersey Superior Court Appellate Division · 1985
10 more not listed; retrieve them via the Exa API.