Legal Opinion
J.C. Penney Co. v. Lawrence Township
New Jersey Tax Court
Decided September 17, 1986PublishedCited by 6 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this case plaintiff, J.C. Penney Company, Inc., seeks a reduction in its local property tax assessments for tax years 1982 through 1985 inclusive. Plaintiff-taxpayer contends that the assessment for each of the tax years of 1982 and 1983 is in excess of fair market value, and for all four tax years plaintiff further asserts that the property is the subject of inequality in assessment and seeks application of an appropriate assessment ratio. At the outset of the trial the parties stipulated that the following chapter 123 (N.J.S.A. 54:51A-6) ratios would be applicable in this…
2Cases cited13 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Glen Wall Associates v. Township of WallSupreme Court of New Jersey · 1985
- Samuel Hird & Sons, Inc. v. City of GarfieldNew Jersey Superior Court Appellate Division · 1965
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
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3Cited by6 opinions
- Warren Tp. v. SuffnessNew Jersey Superior Court Appellate Division · 1988
- Coastal Eagle Point Oil Co. v. West Deptford TownshipNew Jersey Tax Court · 1993
- American Cyanamid Co. v. Wayne TownshipNew Jersey Tax Court · 1998
- Jablin v. Borough of NorthvaleNew Jersey Superior Court Appellate Division · 1991
- U.S. Life Realty Corp. v. Jackson TownshipNew Jersey Tax Court · 1987
1 more not listed; retrieve them via the Exa API.