Legal Opinion
H.G.K.W. Corp. v. East Brunswick Township
New Jersey Tax Court
Decided July 16, 1986PublishedCited by 10 opinions
1Opinion of the Court
ANDREW, J.T.C.
In these correction of errors cases, plaintiff H.G.K.W. Corporation is appealing the assessment of improvements for the tax year 1985 on five parcels of property located in East Brunswick Township. On the assessing date of October 1, 1984, the township’s tax assessor imposed a total valuation of $426,000 for the five tax lots including land and buildings.1 Plaintiff claims that as of October 1, 1984, it met the criteria for a property tax exemption for new construction pursuant to N.J. S.A. 54:4-23a and that therefore the imposition of improvement assessments constituted a…
2Cases cited7 opinions
- Manczak v. Township of DoverNew Jersey Tax Court · 1981
- Sabella v. Lacey Tp.New Jersey Superior Court Appellate Division · 1985
- Bressler v. Maplewood Tp.New Jersey Superior Court Appellate Division · 1983
- Flint v. Lawrence TownshipNew Jersey Tax Court · 1983
- McElwee v. Ocean CityNew Jersey Tax Court · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hovbilt, Inc. v. Township of HowellSupreme Court of New Jersey · 1994
- Hovbilt, Inc. v. Township of HowellNew Jersey Superior Court Appellate Division · 1993
- Little Egg Harbor Township v. American Telephone & Telegraph Co.New Jersey Tax Court · 1987
- Telepages, Inc. v. BaldwinNew Jersey Tax Court · 1987
- Borromeo v. DIFLORIONew Jersey Superior Court Appellate Division · 2009
5 more not listed; retrieve them via the Exa API.