Legal Opinion
Borough of Paramus v. Etaner Enterprises
New Jersey Tax Court
Decided July 26, 1994PublishedCited by 2 opinions
1Opinion of the Court
CRABTREE, J.T.C.
The municipality moves, in this local property tax case, for dismissal at the close of the taxpayer’s proofs on the ground that, upon the facts and the law, the taxpayer has shown no entitlement to- relief. While the motion was made pursuant to R. -4:37-2(b), the court, for the reasons hereafter stated, views the predicate of the motion to be the taxpayer’s failure to overcome the presumption of correctness of the assessments for the years 1987 through 1992.
The procedural 'history of the case is complex and requires extensive explanation.
On March 21, 1990 the municipality…
2Cases cited26 opinions
- Penn Central Transportation Co. v. New York CitySupreme Court of the United States · 1978
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
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3Cited by2 opinions
- Clemente v. Township of South HackensackNew Jersey Tax Court · 2013
- Livingston Mall Corp. v. Livingston TownshipNew Jersey Tax Court · 1996