Legal Opinion
Jackson v. Township of Neptune
New Jersey Tax Court
Decided March 27, 1996PublishedCited by 2 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a local property tax matter in which plaintiff, claiming that she is the surviving spouse of a 100% permanently disabled veteran, seeks exemption from local property taxation for her home under N.J.S.A. 54:4-3.30(b). The subject property is a single family residence located at 300 West End Avenue, Neptune Township. The property is designated as block 302.21, lot 1 on the municipal tax map.
Plaintiff, Mary E. Jackson, married James Jackson on April 20, 1965. In December of 1967, they purchased the subject property and lived there together. They owned the property jointly, as…
2Cases cited11 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Lavino v. LavinoSupreme Court of New Jersey · 1957
- Cigolini Associates v. Borough of FairviewNew Jersey Superior Court Appellate Division · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- City of Millville v. RuskeNew Jersey Tax Court · 2001
- Hays v. Paramus BoroughNew Jersey Tax Court · 2015