Legal Opinion
Essex County v. East Orange City
New Jersey Tax Court
Decided March 19, 1985PublishedCited by 5 opinions
1Opinion of the Court
HOPKINS, J.T.C.
These are consolidated appeals from local property tax assessments for the years 1982, 1983 and 1984 applicable to Block 391, Lots 15, 15A and 16 in the taxing district of East Orange (City). Plaintiff (County) contends that the property is exempt from such tax pursuant to N.J.S.A. 54:4-3.3.
The initial Tax Court appeal for 1982 resulted in an order dismissing the complaint since County had not paid the taxes due and owing in accordance with N.J.S.A. 54:2-39. Rather than appeal that dismissal, County immediately commenced an action in lieu of prerogative writs in the Superior…
2Cases cited14 opinions
- Jamouneau v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Walter Reade, Inc. v. Township of DennisSupreme Court of New Jersey · 1962
- City of Long Branch v. Monmouth Medical CenterNew Jersey Superior Court Appellate Division · 1976
- Thiokol Chemical Corp. v. Morris County Board of TaxationSupreme Court of New Jersey · 1964
- Powder Mill I Assoc. v. Hamilton Tp.New Jersey Superior Court Appellate Division · 1983
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3Cited by5 opinions
- County of Essex v. City of East OrangeNew Jersey Superior Court Appellate Division · 1987
- City of Egg Harbor City v. County of Atlantic CountyNew Jersey Tax Court · 1988
- New Jersey Transit Corp. v. Somerville BoroughNew Jersey Tax Court · 1993
- Bergen County v. Leonia BoroughNew Jersey Tax Court · 1994
- Borough of Paramus v. County of BergenNew Jersey Tax Court · 2013