Legal Opinion

Borough of Rumson v. Haran

New Jersey Tax Court

Decided December 4, 1981PublishedCited by 11 opinions

1Opinion of the Court

RIMM, J. T. C.

This local property tax matter is before the court on the municipality’s complaint to have reinstated the original assess*592ment which was reduced by a judgment of the Monmouth County Board of Taxation. The municipality contends that in a discrimination matter the Tax Court must use the original assessment and not the county board judgment in applying the ratio under N.J.S.A. 54:l-35a, L.1973, c. 123, § 1, amended by L. 1979, c. 51, § 1, and commonly known as the chapter 123 ratio.

The subject property is a single-family residence located at 37 Buena Vista Avenue and designated as…

2Cases cited20 opinions

  1. Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
  2. In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
  3. Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
  4. Hackensack Water Co. v. Division of Tax AppealsSupreme Court of New Jersey · 1949
  5. Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952

15 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Borough of Rumson v. PeckhamNew Jersey Tax Court · 1985
  2. Jefferson House Investment Co. v. Chatham BoroughNew Jersey Tax Court · 1982
  3. City of Atlantic City v. GinnettiNew Jersey Tax Court · 1998
  4. City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006
  5. Shav Associates v. Township of MiddletownNew Jersey Tax Court · 1991

6 more not listed; retrieve them via the Exa API.

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