Legal Opinion
Caulfield v. Surf City Borough
New Jersey Tax Court
Decided July 18, 1994PublishedCited by 5 opinions
1Opinion of the Court
OPINION
RIMM, J.T.C.
This is a local property tax matter involving valuation and discrimination. The subject property is a single family residence located at 2313 North Ocean Avenue and is designated as Block 58, Lot 3 on the tax map of defendant municipality. The significant aspect of the ease is the application of the chapter 123 ratio *106and N.J.S.A. 54:51A-6 for the resolution of the discrimination issue.
For the tax year 1993, the assessment was as follows:
Land $407,000
Improvements 18,000
Total $425,000.
The taxpayers were dissatisfied with the assessment and filed a petition of appeal with the…
2Cases cited7 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Murnick v. City of Asbury ParkSupreme Court of New Jersey · 1984
- Weyerhaeuser Co. v. Borough of ClosterNew Jersey Superior Court Appellate Division · 1983
- ABE Schrader Corp. v. Town of SecaucusNew Jersey Tax Court · 1986
- M.I. Holdings, Inc. v. City of Jersey CityNew Jersey Tax Court · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- City of Atlantic City v. GinnettiNew Jersey Tax Court · 1998
- City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006
- Brae Associates v. Park Ridge BoroughNew Jersey Tax Court · 1998
- Penns Grove Gardens Ltd. v. Penns Grove BoroughNew Jersey Tax Court · 1999
- Appel v. City of EnglewoodNew Jersey Tax Court · 1996