Legal Opinion
Gottdiener v. Township of Roxbury
New Jersey Tax Court
Decided February 9, 1981PublishedCited by 12 opinions
1Opinion of the Court
EVERS, J. T. C.
Alexander and Ernest Gottdiener (taxpayers) seek farmland assessment of their property for the tax years 1974, 1975 and 1976 in accordance with the Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq. (the act). A lengthy hearing was held in the Division of Tax Appeals (Division) during which the taxing district, Roxbury Township, (township), moved to dismiss the 1974 and 1975 appeals on the grounds of res judicata and collateral estoppel. While a decision was pending these actions were transferred to the Tax Court pursuant to N.J.S.A. 2A:3A-26.
Township argues that the taxpayers…
2Cases cited13 opinions
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- State v. GonzalezSupreme Court of New Jersey · 1977
- City of Hackensack v. WinnerSupreme Court of New Jersey · 1980
- Hackensack Water Co. v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Bowers v. American Bridge Co.New Jersey Superior Court Appellate Division · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Warren Tp. v. SuffnessNew Jersey Superior Court Appellate Division · 1988
- Nanavati v. Burdette Tomlin Memorial HospitalCourt of Appeals for the Third Circuit · 1988
- Township of Jackson v. Marsyll of B. B. Inc.New Jersey Tax Court · 1981
- Blair v. Taxation Division DirectorNew Jersey Tax Court · 1987
7 more not listed; retrieve them via the Exa API.