Legal Opinion
United Jersey Bank v. Lincoln Park Borough
New Jersey Tax Court
Decided May 24, 1991PublishedCited by 9 opinions
1Opinion of the Court
PIZZUTO, J.T.C.
This local property tax appeal concerns property located at 31 Beaver Brook Road in the Borough of Lincoln Park, designated as Block 3, Lot 313.1 by the taxing district. For the tax year 1989 the subject property was assessed as follows:
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Plaintiff, United Jersey Bank (UJB), as tenant required by lease to pay real estate taxes, appealed to the Morris County Board of Taxation, which affirmed the assessment. UJB then brought this appeal, maintaining that the assessment exceeds the true value of the property and is discriminatory. The average ratio of assessments to…
2Cases cited9 opinions
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- State v. SugarSupreme Court of New Jersey · 1980
- Glen Wall Associates v. Township of WallSupreme Court of New Jersey · 1985
- Ford Motor Co. v. Edison TownshipNew Jersey Tax Court · 1988
- Humble Oil & Refining Co. v. Borough of Englewood CliffsSupreme Court of New Jersey · 1976
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- County of Monmouth v. HiltonNew Jersey Superior Court Appellate Division · 2000
- Mocco v. City of Jersey City (In Re Mocco)United States Bankruptcy Court, D. New Jersey · 1998
- Custom Distribution Services, Inc. v. City of Perth Amboy Tax Assessor (In Re Custom Distribution Services, Inc.)United States Bankruptcy Court, D. New Jersey · 1997
- Schimpf v. Little Egg Harbor TownshipNew Jersey Tax Court · 1994
- International Flavors & Fragrances Inc. v. Union Beach BoroughNew Jersey Tax Court · 2004
4 more not listed; retrieve them via the Exa API.