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njcourts.gov
… development potential within its current zoning. The Taxpayer and the Municipality agree that a portion of the … parties differ on development potential arises from the Taxpayer’s argument that future development of the clean … permitting certain commercial uses on the section of the taxpayer’s property that has frontage on Route 37, and other …
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njcourts.gov
… development potential within its current zoning. The Taxpayer and the Municipality agree that a portion of the … parties differ on development potential arises from the Taxpayer’s argument that future development of the clean … permitting certain commercial uses on the section of the taxpayer’s property that has frontage on Route 37, and other …
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njcourts.gov
… their terms (including the collection of monthly lease payments), as well as the facilitation of the final … the years under review and thus collected monthly lease payments in all States. The value of the equipment owned by … The loans typically had a three-year term requiring the payment of principal and interest to be paid at the end of …
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njcourts.gov
… for services.” Example 2 states that where a taxpayer earns income from the “sale of long distance telephone … were “mainly sales offices,” and about 50% of Xpedite’s payroll were New Jersey employees. In examining the … the auditor found that Xpedite apportioned sales based on payroll, with most of the out-of-State wages for sales …
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njcourts.gov
… they were operating under the understanding that the taxpayer sought farmland assessment for the subject property … as the court can tell, no detailed record keeping. 9 The taxpayer’s case was presented largely through the testimony of … year in question, and the legal precedents requiring a taxpayer seeking farmland assessment to establish that the …
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njcourts.gov
… when a municipality seeks to “establish a value for the taxpayer's property which exceeds the value established by the county board’s judgment, the taxpayer is ‘favored by the nonstatutory presumption of … methods utilized to predict what a willing buyer would pay a willing seller on a given date, applicable to …
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njcourts.gov
… tax assessment. Based on this presumption the appealing taxpayer has the burden of proving that the assessment is … case-in-chief, the burden of proof remain[s] on the taxpayer throughout the entire case . . . to demonstrate that … 1983). The highest and best use opinion offered by the taxpayer’s expert is the use to which the property was put on …
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njcourts.gov
… (Tax 1998). “Based on this presumption, the appealing taxpayer has the burden of proving that the assessment is … 316 N.J. Super. 271, 285-86 (App. Div. 1998). A taxpayer can only rebut the presumption by introducing “cogent … case-in-chief, the burden of proof remain[s] on the taxpayer. . . to demonstrate that the judgment [or local …
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njcourts.gov
… and completion of a reassessment program would bar the taxpayer’s Freeze Act application. In examining the express … the reassessment is to become effective. Notification of taxpayers of the revised values developed 11 for their properties, with an opportunity for taxpayer review is considered good practice. [Ennis, 13 N.J. …
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njcourts.gov
… a veteran’s property tax deduction from 1997 to 2017. The payment was in error because “based on the information … 17, 1991 for purposes of I.R.C. § 112 which excludes combat pay from federal income tax).9 There was no such EO deeming … is a strong presumption that laws providing for government payment of monetary benefits are constitutional,” therefore, …
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njcourts.gov
… A beneficiary of the decedent, which includes a spouse, pays no transfer inheritance tax on an inheritance. N.J.S.A. … 31, 2001 which would have been subject to an estate tax payable” to the federal government under the Internal … transfer inheritance tax the transfer of certain pension payments to a registered domestic partner, N.J.S.A. 54A:1-2, …
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njcourts.gov
… family believes that he was killed because he refused to pay a fee demanded by the gang. After his death, the …
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njcourts.gov
… somebody in [the courtroom]. I don't know. I wasn't really paying much attention." Further questioning revealed that …
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njcourts.gov
… "highly distracted" throughout the whole process, "was not paying attention to what was going on," was not "answering …
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njcourts.gov
… to periodic unannounced inspections, and required him to pay for the installation of an electronic monitoring system. … of the amount taken or whether the attorney made repayment before the theft was discovered. See generally In re …
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njcourts.gov
… had exclusive possession of the home and was ordered to pay the shelter expenses starting in March 2018. In June …
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njcourts.gov
… cause standard of proof." Ibid. Moreover, it did not pay much heed to the fact that the defendant only initially …
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njcourts.gov
… development potential within its current zoning. The Taxpayer and the Municipality agree that a portion of the … parties differ on development potential arises from the Taxpayer’s argument that future development of the clean … permitting certain commercial uses on the section of the taxpayer’s property that has frontage on Route 37, and other …
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njcourts.gov
… 27, 2009 [Memorandum of Judgment] is hereby appealed and taxpayer takes appeal from the whole and every part thereof.” … motion for contempt sanctions, motion for immediate payment of refunds with interest and for an order that no … favoring litigants’ rights to “broad pretrial discovery.” Payton v. New Jersey Turnpike Authority, 148 N.J. 524, 535 …
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njcourts.gov
… succeeded in achieving Redeveloper status, Supor would pay Bezzone ten percent of the appraised land value of the … of the NOG Property. In addition there were other fees and payouts contemplated. The complaint further alleges that … compensation for land value, and the additional fees and payments. Supor requested to renegotiate the terms of their …