Legal Opinion
Morris-Sussex Area Co. v. Hopatcong Borough
New Jersey Tax Court
Decided February 21, 1996PublishedCited by 4 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiffs 1995 local property tax appeal seeking a tax exemption was dismissed by the Sussex County Board of Taxation for nonpayment of 1994 taxes. Defendant has moved to dismiss plaintiffs Tax Court complaint on the basis of such non-payment.
Plaintiff is the owner of 100.57 acres of vacant land designated as Block 50002, Lot 6, on the Tax Map of the Borough of Hopatcong. For the tax year 1995, five acres of the land were granted an exemption from local property tax pursuant to N.J.S.A 54:4-3.24, which provides:
All real and personal property used for the purposes and in the…
2Cases cited16 opinions
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
- Kaczorowski v. Mayor of BaltimoreCourt of Appeals of Maryland · 1987
- Johnson v. Transportation Agency, Santa Clara Cty.Supreme Court of the United States · 1987
- State v. TischioSupreme Court of New Jersey · 1987
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Anderson v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Hopatcong Fuel On You, LLC v. Hopatcong BoroughNew Jersey Tax Court · 2010
- RCN of New Jersey, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006
- Bllum Ltd. Partnership v. Township of BloomfieldNew Jersey Tax Court · 1997