Legal Opinion
City of Newark v. Essex County Board of Taxation
New Jersey Superior Court Appellate Division
Decided April 8, 1998PublishedCited by 4 opinions
1Opinion of the Court
The opinion of the court was delivered by
LONG, P.J.A.D.
Article VIII, § 1, H 1(a) of the New Jersey Constitution provides that “[property shall be assessed for taxation under general laws and by uniform rules [and] according to the same standard of value, except as otherwise permitted herein____” Consonant with this exception, effective December 4, 1975, Article VIII, § 1, 116 was added to the Constitution as an urban renewal incentive. It provides:
The Legislature may enact general laws under which municipalities may adopt ordinances granting exemptions or abatements from taxation on buddings…
2Cases cited9 opinions
- In Re the Closing of Jamesburg High SchoolSupreme Court of New Jersey · 1980
- State v. ProfaciSupreme Court of New Jersey · 1970
- Switz v. Township of MiddletownSupreme Court of New Jersey · 1957
- Lattimer v. Crystal Clear, Inc.Supreme Court of the United States · 1967
- New Jersey Chapter, American Institute of Planners v. New Jersey State Board of Professional PlannersSupreme Court of New Jersey · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Ramos v. City of PassaicNew Jersey Tax Court · 2000
- Verizon New Jersey Inc. v. Hopewell BoroughNew Jersey Tax Court · 2012
- Delmarva Power & Light Co. v. Director, Division of TaxationNew Jersey Tax Court · 2006
- Seventy Five P-B Corp. v. Town of PhillipsburgNew Jersey Tax Court · 1999