Legal Opinion
Lenal Properties, Inc. v. City of Jersey City
New Jersey Tax Court
Decided March 22, 1999PublishedCited by 15 opinions
1Opinion of the Court
KUSKIN, J.T.C.
This local property tax appeal relates to the 1995 and 1996 assessments on property in the City of Jersey City designated as Block 1497, Lots 3M1 and 3M2 on the City Tax Map. For each year under appeal, the property was assessed as follows:
Land , $2,281,800
Improvements $2,683,900
Total $4,965,700
*407For 1995, the applicable ratio under N.J.S.A. 54:l-35a to -35b, Chapter 123, was 89.43%. For 1996, the Chapter 128 ratio was 92.69%.
At the conclusion of the plaintiffs proofs, the defendant moved to dismiss the appeals pursuant to R. 4:37 — 2(b). I denied the motion, but, in setting forth…
2Cases cited8 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- West Colonial Enterprises, LLC v. City of East OrangeNew Jersey Tax Court · 2003
- Greenblatt v. Englewood CityNew Jersey Tax Court · 2010
- Clemente v. Township of South HackensackNew Jersey Tax Court · 2013
- Elrabie v. Borough of Franklin LakesNew Jersey Tax Court · 2008
- Orient Way Corp. v. Township of LyndhurstNew Jersey Tax Court · 2013
10 more not listed; retrieve them via the Exa API.