Legal Opinion
Brae Associates v. Park Ridge Borough
New Jersey Tax Court
Decided January 28, 1998PublishedCited by 8 opinions
1Opinion of the Court
KAHN, J.T.C.
This is the court’s opinion with respect to a local property tax proceeding for the years 1990, 1991, 1992, 1993, 1994 and 1995. The municipality assessed the subject property for all years in question as follows:
Land $ 5,096,000
Improvements 34,759,000
Total $39,855,000
The subject property consists of a 226,568 sq. ft. building situate on land consisting of 14.56 acres described as Lot 2, Block 301, commonly known as 225 Brae Boulevard, Park Ridge, New Jersey. The property is zoned ORL (Office, Research and Laboratory). There is no dispute that the subject is a legal use with no…
2Cases cited26 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- State v. GonzalezSupreme Court of New Jersey · 1977
- Matter of Estate of DawsonSupreme Court of New Jersey · 1994
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
21 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Delacruz v. AlfieriNew Jersey Superior Court Appellate Division · 2015
- Brae Associates v. Park Ridge BoroughNew Jersey Superior Court Appellate Division · 2001
- General Motors Corp. v. Linden CityNew Jersey Tax Court · 2005
- Williams v. A & L Packing & StorageNew Jersey Superior Court Appellate Division · 1998
- Best Foods v. Englewood Cliffs BoroughNew Jersey Tax Court · 2001
3 more not listed; retrieve them via the Exa API.