Legal Opinion
Union City Associates v. City of Union City
Supreme Court of New Jersey
Decided April 27, 1989PublishedCited by 20 opinions
1Opinion of the Court
The opinion of the Court was delivered by
GARIBALDI, J.
N.J.S.A. 54:3-21 provides that a taxpayer, challenging a tax assessment on real property assessed at $750,000 or more, may elect to appeal the assessment to either the Tax Court or the county board of taxation. The issue here is whether a taxpayer who initially files a timely complaint in the Tax Court and then subsequently files a complaint in the county board of taxation may simultaneously maintain identical appeals in both forums. We find that the Legislature intended to bind the taxpayer by his election and that the taxpayer may not…
2Cases cited22 opinions
- Kimmelman v. Henkels & McCoy, Inc.Supreme Court of New Jersey · 1987
- Crispin v. Volkswagenwerk, A.G.Supreme Court of New Jersey · 1984
- City of Hackensack v. WinnerSupreme Court of New Jersey · 1980
- Renz v. Penn Central Corp.Supreme Court of New Jersey · 1981
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
17 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- General Motors Corp. v. City of LindenSupreme Court of New Jersey · 1996
- McMahon v. City of NewarkSupreme Court of New Jersey · 2008
- General Motors v. City of LindenNew Jersey Superior Court Appellate Division · 1995
- Shav Associates v. Township of MiddletownNew Jersey Tax Court · 1991
- Union Minerals & Alloys Corp. v. Town of KearnyNew Jersey Tax Court · 1990
15 more not listed; retrieve them via the Exa API.