Legal Opinion

General Motors Corp. v. City of Linden

New Jersey Tax Court

Decided January 4, 1996PublishedCited by 2 opinions

1Opinion of the Court

DOUGHERTY, J.T.C.

Procedural History:

General Motors Corporation (“Taxpayer”) filed complaints challenging assessments for tax years 1983, 1984 and 1985. The City of Linden (the “City”) filed counterclaims in each of the three years. The matters were consolidated and tried in the Tax Court where a true value was determined which resulted in an increase in the assessments for all years. General Motors Corp. v. Linden, 12 N.J.Tax 24 (Tax 1991). On Taxpayer’s appeal, the Appellate Division reversed and remanded. General Motors Corp. v. City of Linden, 13 N.J.Tax 324 (App.Div.1993). It concluded…

2Cases cited24 opinions

  1. Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
  2. New Jersey Turnpike Authority v. Township of WashingtonSupreme Court of New Jersey · 1954
  3. Switz v. KingsleySupreme Court of New Jersey · 1962
  4. New Jersey State League of Municipalities v. KimmelmanSupreme Court of New Jersey · 1987
  5. City of Bayonne v. Port Jersey CorporationSupreme Court of New Jersey · 1979

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3Cited by2 opinions

  1. General Motors Corp. v. City of LindenNew Jersey Tax Court · 2002
  2. NBCP Urban Renewal Partnership v. City of NewarkNew Jersey Tax Court · 1997

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