Legal Opinion
Jaydor Corp. v. Millburn Township
New Jersey Tax Court
Decided April 20, 1998PublishedCited by 2 opinions
1Opinion of the Court
SMALL, J.T.C.
In this case I am called on to determine the proper application of discrimination relief under N.J.S.A 54:51A-6 (L.1973, c. 123, commonly known as chapter 123), when the assessment of only one parcel in a multiparcel, single economic unit is challenged.
For 1997, the tax assessment of Block 1005, Lot 3, with a street address of 16 Bleeker Street, in Millburn, was as follows:
Land $ 766,600
Improvements 2,908,400
Total $3,675,000
The plaintiff took an appeal from that assessment to this court pursuant to N.J.SA 54:3-21. After a trial, I concluded that the property was overassessed,…
2Cases cited10 opinions
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
- Glen Wall Associates v. Township of WallSupreme Court of New Jersey · 1985
- Kearny Leasing Corp. v. Town of KearnyNew Jersey Superior Court Appellate Division · 1985
- Passaic Street Realty Assoc., Inc. v. Garfield CityNew Jersey Tax Court · 1993
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3Cited by2 opinions
- Dantzler v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Jaydor Corp. v. Millburn TownshipNew Jersey Superior Court Appellate Division · 2000