Legal Opinion
Fort Lee Borough v. Director, Division of Taxation
New Jersey Tax Court
Decided January 30, 1992PublishedCited by 12 opinions
1Opinion of the Court
SMALL, J.T.C.
The Borough of Fort Lee (“Fort Lee”), challenges the promulgation of the October 1,1991 Table of Equalized Values (the “school aid table” or the “table”) by the Director of the Division of Taxation (the “Director”) pursuant to N.J.S.A. 54:1-35.1 et seq. The authority of this court is invoked under N.J.S.A. 54:51A-4(c).
The complaint raises the important and novel question of whether co-operative apartments (“co-ops”) should be classified as residential (Class 2) or apartments (Class 4) (see N.J.A.C. 18:12-2.1 & 2.2) in the computation of the school aid table. N.J.A.C.…
2Cases cited18 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Busik v. LevineSupreme Court of New Jersey · 1973
- Wm. Blanchard Co. v. Beach Concrete Co., Inc.New Jersey Superior Court Appellate Division · 1977
- Malaker Corp. Stockholders Protective Committee v. First Jersey National BankNew Jersey Superior Court Appellate Division · 1978
- Murnick v. City of Asbury ParkSupreme Court of New Jersey · 1984
13 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Borough of Fort Lee v. DirectorNew Jersey Superior Court Appellate Division · 1993
- International Schools Services, Inc. v. West Windsor TownshipNew Jersey Tax Court · 2004
- Borough of Fort Lee v. DirectorNew Jersey Tax Court · 1994
- Sutton Warehousing v. DirectorNew Jersey Superior Court Appellate Division · 1996
- City of Atlantic v. Director, Division of TaxationNew Jersey Tax Court · 2008
7 more not listed; retrieve them via the Exa API.