Legal Opinion
Township of Pennsville v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided October 16, 1996PublishedCited by 2 opinions
1Per curiam
The Township of Pennsville successfully argued before the Tax Court that the Director of the Division of Taxation erred in excluding a January, 1994 real estate sale in Pennsville from the sales ratio study used to develop the October 1, 1994 Table of Equalized Valuations promulgated by the Director pursuant to N.J.S.A. 54:1-35.1. As a result, the Tax Court judge ordered the Director to include the contested sale in compiling the 1994 Table. The Director appeals. We reverse.
The case arose out of the following facts which were established at the trial in the Tax Court. The property at issue is…
2Cases cited11 opinions
- City of Newark v. West Milford Tp., Passaic CountySupreme Court of New Jersey · 1952
- State v. SilverSupreme Court of New Jersey · 1983
- Borough of Fort Lee v. Hudson Terrace ApartmentsNew Jersey Superior Court Appellate Division · 1980
- Hackensack Water Company v. Borough of Old TappanSupreme Court of New Jersey · 1978
- Township of Willingboro v. Burlington County Board of TaxationSupreme Court of New Jersey · 1973
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- City of Atlantic v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Chadwick 99 Associates v. Director, Division of TaxationNew Jersey Tax Court · 2008