Legal Opinion
Township of Springfield v. Garner
New Jersey Tax Court
Decided July 17, 1981PublishedCited by 5 opinions
1Opinion of the Court
CRABTREE, J. T. C.
Plaintiff commenced this action pursuant to N.J.S.A. 54:2-41, the correction of error statute, to increase the partial assessments for 1976,1977 and 1978 imposed upon defendant’s property so as to reflect complete assessments for those years. The assessments were the same for all three years, namely:
*94Assessment
Land $108,900
Improvements 250,000
Total $358,900
The issue is whether the statute can be applied to afford relief to plaintiff notwithstanding its failure to comply with the omitted assessment statutes, NJ.S.A. 54:4-63.12 et seq. and N.J.S.A. 54:4-63.31 et seq.
The facts…
2Cases cited7 opinions
- State v. StatesSupreme Court of New Jersey · 1965
- Goff v. HuntSupreme Court of New Jersey · 1951
- Resnick v. East Brunswick Township Board of EducationSupreme Court of New Jersey · 1978
- In re Appeal of New York State Realty & Terminal Co.Supreme Court of New Jersey · 1956
- Manczak v. Township of DoverNew Jersey Tax Court · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hovbilt, Inc. v. Township of HowellSupreme Court of New Jersey · 1994
- American Hydro Power Partners, L.P. v. City of CliftonNew Jersey Tax Court · 1987
- Borough of Paramus v. Etaner EnterprisesNew Jersey Superior Court Appellate Division · 1995
- New Jersey Transit Corp. v. City of NewarkNew Jersey Tax Court · 1996
- Hovbilt, Inc. v. Township of HowellSupreme Court of New Jersey · 1994