Legal Opinion
Northvale Borough v. Director, Division of Taxation
New Jersey Tax Court
Decided January 30, 1998PublishedCited by 4 opinions
1Opinion of the Court
PIZZUTO, J.T.C.
Plaintiff Northvale Borough contests the ratio of assessed to true value determined for that municipality by the Director of the Division of Taxation in the table of equalized valuations certified in October 1997 for state school aid distribution purposes pursuant to N.J.S.A 54:1-35.1. The same ratio was also established as the average ratio for 1998 tax appeals pursuant to N.J.SA 54:l-35a (commonly known as Chapter 123). The second statute requires that the school aid ratio be utilized as the Chapter 123 ratio. The two actions, taken simultaneously, are therefore different…
2Cases cited6 opinions
- Union Terminal Cold Storage Co. v. SpenceSupreme Court of New Jersey · 1954
- Township of Willingboro v. Burlington County Board of TaxationSupreme Court of New Jersey · 1973
- Glictronix Corp. v. American Telephone & Telegraph Co.District Court, D. New Jersey · 1984
- South Plainfield Borough v. Kentile Floors, Inc.Supreme Court of New Jersey · 1983
- Clearview Gardens Associates v. Parsippany-Troy Hills Tp.New Jersey Superior Court Appellate Division · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Borough of Northvale v. Director of the Division of TaxationNew Jersey Superior Court Appellate Division · 1999
- United States Postal Service v. Town of KearnyNew Jersey Tax Court · 2001
- Borough of Englewood Cliffs v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2000
- Zisapel v. Paramus BoroughNew Jersey Tax Court · 2002