Legal Opinion
Lowe's Home Centers, Inc. v. City of Millville
New Jersey Tax Court
Decided November 29, 2010PublishedCited by 5 opinions
1Opinion of the Court
DeALMEIDA, P.J.T.C.
In this case the court rejects an attempt by the City of Millville to rescind a five-year tax exemption and abatement awarded by its tax assessor and ratified by its governing body for property in an area in need of rehabilitation and on which plaintiff constructed a retail store pursuant to a development agreement with the city. The city claims that its tax assessor should not have granted the exemption and abatement, and its governing body should not have ratified that decision, because the property owner applied for the exemption and abatement four days late. A close…
2Cases cited22 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Gruber v. Mayor and Tp. Committee of Raritan Tp.Supreme Court of New Jersey · 1962
- Keyes Martin & Co. v. Director, Div. of PurchaseSupreme Court of New Jersey · 1985
- University Cottage Club of Princeton New Jersey Corp. v. New Jersey Department of Environmental ProtectionSupreme Court of New Jersey · 2007
17 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- City of Elizabeth v. 264 First Street, LLCNew Jersey Tax Court · 2015
- James-Dale Enterprises, Inc. v. Township of Berkeley HeightsNew Jersey Tax Court · 2011
- Residuary Trust v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2015
- Fifth Roc Jersey Associates, L.L.C. v. Town of MorristownNew Jersey Tax Court · 2011
- New Cingular Wireless PCS, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2014