Legal Opinion
Township of Washington v. Warren County Tax Administrator
New Jersey Tax Court
Decided March 23, 2000PublishedCited by 5 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff challenges the calculation by the Warren County Board of Taxation (“County Board”) of plaintiffs county equalization percentage for tax year 1999. The county equalization percentage for a municipality is used to determine the true value of all real property in the municipality. The true value so determined, which is also referred to as the municipality’s equalized valuation, becomes the numerator of the fraction used to calculate the municipality’s share of county taxes. The denominator of the fraction is the true value of all real property in the county. N.J.S.A.…
2Cases cited15 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Amer. Container Corp. v. Hanley Trucking Corp.New Jersey Superior Court Appellate Division · 1970
- City of Passaic v. Passaic County Board of TaxationSupreme Court of New Jersey · 1955
- Township of Willingboro v. Burlington County Board of TaxationSupreme Court of New Jersey · 1973
- City of Atlantic City v. Atlantic County Board of TaxationNew Jersey Tax Court · 1980
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3Cited by5 opinions
- City of Atlantic v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Regent Care Center, Inc. v. Hackensack CityNew Jersey Tax Court · 2001
- Township of Jefferson v. DirectorNew Jersey Tax Court · 2011
- Township of Jefferson v. Morris County Board of TaxationNew Jersey Tax Court · 2011
- Township of Jefferson v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2012