Legal Opinion
Skytop Gardens, Inc. v. Borough of Sayreville
New Jersey Tax Court
Decided August 14, 1981PublishedCited by 7 opinions
1Opinion of the Court
ANDREW, J. T. C.
In this local property tax proceeding, plaintiff-taxpayer seeks a reduction in its assessment for the tax years of 1976, 1977, 1978 and 1979. Plaintiff urges that its local property tax assessment is incorrect not only because it is in excess of fair market value but also because it is at a level or ratio to true value higher than the common level of assessments within the taxing district.
The subject property is identified as three separate parcels on the tax map of the taxing district. These are Block 449G, Lots 4, 4A and 4B. The assessments for 1976 and 1977, which were…
2Cases cited15 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Samuel Hird & Sons, Inc. v. City of GarfieldNew Jersey Superior Court Appellate Division · 1965
- Tri-Terminal Corp. v. Borough of EdgewaterSupreme Court of New Jersey · 1975
- Giordano v. City Commission of the City of NewarkSupreme Court of New Jersey · 1949
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lawrence Associates v. Lawrence TownshipNew Jersey Tax Court · 1983
- Rudd v. Township of CranfordNew Jersey Tax Court · 1982
- Jefferson House Investment Co. v. Chatham BoroughNew Jersey Tax Court · 1982
- Dresser Industries Inc. v. Town of HarrisonNew Jersey Tax Court · 1991
- Red Devil, Inc. v. Union TownshipNew Jersey Tax Court · 1982
2 more not listed; retrieve them via the Exa API.