Legal Opinion

Minetto v. Borough of Northvale

New Jersey Superior Court Appellate Division

Decided May 20, 1986PublishedCited by 4 opinions

1Opinion of the Court

The opinion of the court was delivered by

GAYNOR, J.A.D.

Defendant municipality appeals from the decision of the Tax Court reducing the 1983 assessment of plaintiff’s property from *314$1,820,600 to $1,523,635, 7 N.J.Tax 293. The property consists of 5.34 acres improved with two adjoining buildings, one housing racquetball and tennis courts and the other containing a 38-lane bowling alley with cocktail lounge, snack bar and attached garage. It is contended the court erred in concluding that the bowling fixtures—the alleys, pinsetters and ball returns—were personal property and thus should not have…

2Cases cited6 opinions

  1. City of Bayonne v. Port Jersey CorporationSupreme Court of New Jersey · 1979
  2. Sta-Seal, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1983
  3. Stem Bros. v. Alexandria TownshipNew Jersey Tax Court · 1984
  4. Sta-Seal, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1984
  5. Wiesenfeld v. Director, Division of TaxationNew Jersey Tax Court · 1981

1 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987
  2. NYT CABLE TV v. Borough of AudubonNew Jersey Superior Court Appellate Division · 1989
  3. R.C. Maxwell Co. v. Galloway TownshipSupreme Court of New Jersey · 1996
  4. Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1987

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