Legal Opinion
Kearny Town v. Director, Division of Taxation
New Jersey Tax Court
Decided August 14, 1990PublishedCited by 9 opinions
1Opinion of the Court
HOPKINS, J.T.C.
The subject cases were consolidated because they involved identical challenges to the 1989 Director’s equalization table. That table is used in the apportionment of state school aid for the year 1990-1991, in accordance with N.J.S.A. 18A:7A-17 et seq. The appeals challenged the allegedly erroneous inclusion of an added assessment in the amount of $139,600,000 for railroad property located within the Kearny taxing district and known and designated as Block 284, Lot 21AE. That added assessment was canceled by the Hudson County Board of Taxation pursuant to its judgment dated…
2Cases cited5 opinions
- Peper v. Princeton University Board of TrusteesSupreme Court of New Jersey · 1978
- Gabin v. Skyline Cabana ClubSupreme Court of New Jersey · 1969
- L.S. Village, Inc. v. Lawrence TownshipNew Jersey Superior Court · 1985
- Howell Tp. v. Div. of Tax AppealsNew Jersey Superior Court Appellate Division · 1968
- TP. OF CHERRY HILL v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1972
3Cited by9 opinions
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Fort Lee Borough v. Director, Division of TaxationNew Jersey Tax Court · 1992
- Borough of Fort Lee v. DirectorNew Jersey Tax Court · 1994
- Kearny Town v. Director, Division of TaxationNew Jersey Tax Court · 1991
- Tischler v. Director, Division of TaxationNew Jersey Tax Court · 1998
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