Legal Opinion
International Flavors & Fragrances Inc. v. Union Beach Borough
New Jersey Tax Court
Decided May 3, 2004PublishedCited by 4 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff has appealed the 1998, 1999, 2000, 2001 and 2002 property tax assessments on its property in the Borough of Union Beach. Defendant filed a counterclaim for each year except 1999. The property is designated on defendant’s tax map as Block 247, Lots 12 and 24 and is commonly known as 1515 Highway 36. For each of the years under appeal the assessment on the property was in the total amount of $23,261,600. The applicable average ratios under Chapter 123, N.J.S.A. 54:l-35a to -35c, were as follows:
*4071998 -105.91
1999 -106.59
2000 -102.40
2001- 95.38
2002- 88.85
Plaintiffs…
2Cases cited15 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
- University Plaza v. HackensackNew Jersey Superior Court Appellate Division · 1993
- University Plaza Realty Corp. v. City of HackensackNew Jersey Tax Court · 1992
- WCI-Westinghouse, Inc. v. Edison TownshipNew Jersey Tax Court · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- General Motors Corp. v. Linden CityNew Jersey Tax Court · 2005
- Marina District Development Co. v. City of Atlantic CityNew Jersey Tax Court · 2013
- MERRILL CREEK RESERVOIR C/O PROJECT DIRECT VS. HARMONY TOWNSHIP (TAX COURT OF NEW JERSEY) (CONSOLIDATED)New Jersey Superior Court Appellate Division · 2019
- TD Bank v. City of HackensackNew Jersey Tax Court · 2015