Legal Opinion
Village of Ridgewood v. Bolger Foundation
Supreme Court of New Jersey
Decided November 18, 1986PublishedCited by 18 opinions
1Opinion of the Court
The opinion of the court was delivered by,
ANTELL, P.J.A.D.
(temporarily assigned).
The question presented on this appeal is whether a taxpayer may reduce, for real estate tax assessment purposes, the value of property because of a conservation easement thereon that it granted in perpetuity to a conservation foundation. In an opinion published at 6 N.J.Tax 391 (1984), the Tax Court held that the reduction was not allowable. With one modification the Appellate Division affirmed, 202 N.J.Super. 474 (1985), and we granted certification, 102 N.J. 343 (1985).
Defendant is a private, nonprofit…
2Cases cited10 opinions
- Englewood Cliffs v. Estate of AllisonNew Jersey Superior Court Appellate Division · 1961
- In Re Appeal of Neptune Tp.New Jersey Superior Court Appellate Division · 1965
- Tewksbury Tp. v. Jersey Cent. Power & Light Co.New Jersey Superior Court Appellate Division · 1978
- Township of Tewksbury v. Jersey Central Power & Light Co.Supreme Court of New Jersey · 1979
- Metropolitan Life Insurance Co. v. McGurkSupreme Court of New Jersey · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Township of Middletown v. SimonSupreme Court of New Jersey · 2008
- Prowitz v. Ridgefield Park VillageNew Jersey Superior Court Appellate Division · 1989
- Estate of James C. Gibbs, Sr. James C. Gibbs, Jr., in No. 98-5099 v. United States of America, in No. 97-5815Court of Appeals for the Third Circuit · 1998
- Inmar Associates, Inc. v. Borough of CarlstadtNew Jersey Superior Court Appellate Division · 1986
- Township of Middletown v. SimonNew Jersey Superior Court Appellate Division · 2006
13 more not listed; retrieve them via the Exa API.