Legal Opinion
Township of Holmdel v. New Jersey Highway Authority
New Jersey Tax Court
Decided July 18, 2005PublishedCited by 4 opinions
1Opinion of the Court
KUSKIN, J.T.C.
I
Background
A. General.
For tax years 1996, 1997 and 1998, the Township of Holmdel (“Holmdel”) determined that certain facilities then owned by the New Jersey Highway Authority (“Highway Authority”) and located at the Garden State Arts Center (‘Arts Center”) ceased to qualify for property tax exemption. The Arts Center is located in Holmdel at Exit 116 on the Garden State Parkway which provides the only means of public motor vehicle access. The property is designated as Block 27.01, Lot lOx on the township Tax Map. During the years under appeal, the Arts Center consisted of a 400…
2Cases cited17 opinions
- Johnson v. Transportation Agency, Santa Clara Cty.Supreme Court of the United States · 1987
- Schierstead v. City of BrigantineSupreme Court of New Jersey · 1959
- Vreeland v. ByrneSupreme Court of New Jersey · 1977
- Phillips v. CurialeSupreme Court of New Jersey · 1992
- Koch v. Director, Division of TaxationSupreme Court of New Jersey · 1999
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Township of Holmdel v. New Jersey Highway AuthoritySupreme Court of New Jersey · 2007
- TP. OF HOLMDEL v. NJ Highway Auth.New Jersey Superior Court Appellate Division · 2006
- Township of Holmdel v. New Jersey Highway AuthoritySupreme Court of New Jersey · 2007
- Township of Holmdel v. New Jersey Highway AuthoritySupreme Court of New Jersey · 2007