Legal Opinion

Lamm Associates v. Borough of West Caldwell

New Jersey Tax Court

Decided June 9, 1980PublishedCited by 14 opinions

1Opinion of the Court

HOPKINS, J. T. C.

This is an appeal from judgments of the Essex County Board of Tax Appeals as to the assessed value of property described as Block 81B, Lot 9, in West Caldwell.

The following schedule shows the original assessment, County Board Judgment and claimed assessment values of the parties:

County Taxing

Year Assessment Board Taxpayer District

1975 $687,200 $611,600 $523,000 $650,000

1976 $611,600 $611,600 $523,000 $650,000

1977 $611,600 $549,000 $523,000 $650,000

1978 $611,600 $549,000 $523,000 $650,000

The issues presented to the Court are, what is the true value of this property as of the…

2Cases cited10 opinions

  1. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  2. City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
  3. Samuel Hird & Sons, Inc. v. City of GarfieldNew Jersey Superior Court Appellate Division · 1965
  4. Parkview Village Associates v. Borough of CollingswoodSupreme Court of New Jersey · 1972
  5. Bor. of Matawan v. Tree Haven Apartments, Inc.New Jersey Superior Court Appellate Division · 1969

5 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
  2. FMC Stores Co. v. Boro. of Morris PlainsNew Jersey Superior Court Appellate Division · 1984
  3. Lawrence Associates v. Lawrence TownshipNew Jersey Tax Court · 1983
  4. Devonshire Development Associates v. City of HackensackNew Jersey Tax Court · 1981
  5. Borough of Fort Lee v. Invesco Holding Corp.New Jersey Tax Court · 1981

9 more not listed; retrieve them via the Exa API.

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