General Motors Corp. v. Linden City
New Jersey Tax Court
1Opinion of the Court
KUSKIN, J.T.C.
TABLE OF CONTENTS
I. Background........................................... 102
II. The Subject Property................................... 105
III. The Definition of Highest and Best Use................... 107
IV. Plaintiffs Proofs 109
*102V. Defendant’s Proofs..................................... 114
VI. Plaintiffs Rebuttal Proofs............................... 117
VII. Analysis .............................................. 119
A. The Definition of Market Value....................... 119
B. The Hypothetical Market — Ford Motor Co. v. Edison Township and Preceding and Subsequent…
2Cases cited73 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- State Ex Rel. Markarian v. City of CudahyWisconsin Supreme Court · 1970
68 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
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- City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006
- Clemente v. Township of South HackensackNew Jersey Tax Court · 2013
- BASF Corp. Coating & Ink Division v. Belvidere TownNew Jersey Tax Court · 2007
- Clemente v. Township of South HackensackNew Jersey Superior Court Appellate Division · 2015
2 more not listed; retrieve them via the Exa API.