Legal Opinion
Dworman v. Borough of Tinton Falls
New Jersey Tax Court
Decided August 28, 1980PublishedCited by 59 opinions
1Opinion of the Court
ANDREW, J. T. C.
The single issue involved in this proceeding requires a determination of the market value of plaintiffs’ property for the tax years of 1974,1975 and 1976. This matter was previously heard by a Judge of the Division of Tax Appeals who determined value based entirely upon the cost approach. He also found inequality in assessment and applied an average of the Director of the Division of Taxation’s sales-assessment ratios for 1973, 1974, 1975 and 1976 to eliminate this discrimination.
Both parties appealed from the Division of Tax Appeal’s judgments. The Appellate Division affirmed…
2Cases cited15 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Parkview Village Associates v. Borough of CollingswoodSupreme Court of New Jersey · 1972
- City of Passaic v. Gera MillsNew Jersey Superior Court Appellate Division · 1959
- People ex rel. Gale v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1962
- City of Passaic v. Gera MillsSupreme Court of New Jersey · 1959
10 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
- Inmar Associates, Inc. v. Borough of CarlstadtSupreme Court of New Jersey · 1988
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipSupreme Court of New Jersey · 1988
- Ford Motor Co. v. Edison TownshipNew Jersey Tax Court · 1988
- Pennwalt Corp. v. Township of HolmdelNew Jersey Tax Court · 1982
54 more not listed; retrieve them via the Exa API.