Legal Opinion

B.P.U.M. Development & Urban Renewal Corp. v. City of Camden

New Jersey Tax Court

Decided January 29, 1988PublishedCited by 9 opinions

1Opinion of the Court

LARIO, J.T.C.

This action represents consolidated appeals; one by B.P.U.M. Development and Urban Renewal Corporation (BPUM) against the City of Camden (Camden) and another by Camden against the Camden County Board of Taxation (board) from a single judgment issued by it affirming an improvement assessment of $294,750 on the improved property owned by BPUM located in Camden.

In both appeals plaintiffs claim that, although for the tax year 1985 Camden originally assessed both the land and improvements of the subject property, the improvement assessment should have been removed by the board because…

2Cases cited19 opinions

  1. F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
  2. Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
  3. Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
  4. Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
  5. Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966

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3Cited by9 opinions

  1. In Re AWB Associates, G.P.United States Bankruptcy Court, E.D. Pennsylvania · 1992
  2. Town of Secaucus v. City of Jersey CityNew Jersey Tax Court · 2000
  3. Lowe's Home Centers, Inc. v. City of MillvilleNew Jersey Tax Court · 2010
  4. Tru Urban Renewal Corp. v. City of NewarkNew Jersey Tax Court · 1990
  5. McDowell v. Borough of Pine HillDistrict Court, D. New Jersey · 1990

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

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