Legal Opinion

General Motors Corp. v. Linden City

New Jersey Tax Court

Decided February 2, 2005PublishedCited by 7 opinions

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

  1. City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
  2. Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
  3. Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
  4. McCannel v. County of HennepinSupreme Court of Minnesota · 1980
  5. State Ex Rel. Markarian v. City of CudahyWisconsin Supreme Court · 1970

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3Cited by7 opinions

  1. Wellmark, Inc. v. Polk County Board of ReviewSupreme Court of Iowa · 2016
  2. City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006
  3. Clemente v. Township of South HackensackNew Jersey Tax Court · 2013
  4. BASF Corp. Coating & Ink Division v. Belvidere TownNew Jersey Tax Court · 2007
  5. Clemente v. Township of South HackensackNew Jersey Superior Court Appellate Division · 2015

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