Legal Opinion
Bellemead Development Corp. v. Borough of Roseland
New Jersey Tax Court
Decided March 25, 1997PublishedCited by 2 opinions
1Opinion of the Court
CRABTREE, J.T.C.
This is a local property tax case wherein plaintiff seeks to modify the chapter 123 ratio promulgated by the Director, Division of Taxation (hereafter Director), for the Borough of Roseland (the Borough) for the tax year 1997. The gravamen of plaintiffs complaint is the Director’s failure to include as a usable sale the sale of a certain parcel of real property in the Borough on June 19, 1996, during the sampling period for the sales-ratio study, from which the school aid ratio was derived. The same ratio is used for chapter 123 purposes as well. N.J.S.A. 54:1-35a(a); N.J.S.A.…
2Cases cited10 opinions
- Murnick v. City of Asbury ParkSupreme Court of New Jersey · 1984
- Weyerhaeuser Co. v. Borough of ClosterNew Jersey Superior Court Appellate Division · 1983
- Murnick v. Asbury ParkNew Jersey Superior Court Appellate Division · 1982
- Sunshine Biscuits, Inc. v. Borough of SayrevilleNew Jersey Tax Court · 1982
- M.I. Holdings, Inc. v. City of Jersey CityNew Jersey Tax Court · 1991
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3Cited by2 opinions
- City of Atlantic v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Bellemead Development Corp. v. Borough of RoselandNew Jersey Tax Court · 1998