Legal Opinion
Rainhold Holding Co. v. Freehold Township
New Jersey Tax Court
Decided September 27, 1994PublishedCited by 4 opinions
1Opinion of the Court
HAMILL, J.T.C.
In these local property tax appeals for the 1993 and 1994 tax years, the United States Postal Service moved for summary judgment on the ground that Freehold Township could not include the value of a post office building in the assessments because the building is owned by the Postal Service. According to the Postal Service, the tax, as applied, infringes on the federal government’s immunity from state and local taxation.
The property at issue is designated as Block 86, Lot 12 on the local tax map and was assessed for the 1993 and 1994 tax years at $7,900,000, of which $4,898,800…
2Cases cited31 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- United States v. City of DetroitSupreme Court of the United States · 1958
- United States v. New MexicoSupreme Court of the United States · 1982
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- United States v. County of FresnoSupreme Court of the United States · 1977
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3Cited by4 opinions
- Prime Accounting Department v. Township of Carney's PointSupreme Court of New Jersey · 2013
- United States Postal Service v. Township of FreeholdNew Jersey Superior Court Appellate Division · 1995
- Catholic Community Services v. City of NewarkNew Jersey Tax Court · 2004
- Schnitzer v. RindererNew Jersey Superior Court Appellate Division · 1996