Search Rutgers Law Library N.J. Court Opinions

1 Lafayette Sq. Construction Co. LLC v. Montclair Township -- rank: 1000

... who were a party to, or participated in, the transaction. N.J.S.A. 2A:83-1. [VBV Realty, LLC, 29 N.J. Tax at 562 .] Specifically, N.J.S.A. 2A:83-1 requires that, in any action or proceeding in the Tax ... competent and admissible evidence in any such action or proceeding. [ N.J.S.A. 2A:83-1 (emphasis added).] Lafayette Sq. Construction Co. LLC & Union Court LLC ... brokers, or attorneys engaged in those transactions, as required under N.J.S.A. 2A:83-1. Lafayette Sq. Construction Co. LLC & Union Court LLC v. Montclair ... brokers, or attorneys engaged in those transactions, as required under N.J.S.A. 2A:83-1. Accordingly, because plaintiffs’ expert and Montclair’s expert’s failed to comply with N.J.S.A. 2A:83-1, ensuring that those comparable sales were a reliable indicator ...

docket:	007948-22
court:	NJ Superior Court Appellate Division
decided:	2023-03-24
status:	Unpublished
citation:
Document Size:	60270

2 JESSE WOLOSKY v. FREDON TWP. -- rank: 960

... he or she] cannot solely rely upon it." See also, N.J.S.A. 2A:83-1. Furthermore, Mr. Nemeth provided no market data to support the ...

docket:	08267-16
court:	NJ Tax Court
decided:	2019-12-18
status:	Published
citation:
Document Size:	77747

3 MONTCLAIR TOWN CENTER LLC v. MONTCLAIR TOWNSHIP -- rank: 913

... Twp., 29 N.J. Tax 548 , 562 (Tax 2017) (citing N.J.S.A. 2A:83-1). Specifically, N.J.S.A. 2A:83-1 requires that: in any action or proceeding in the Tax ... competent and admissible evidence in any such action or proceeding. [ N.J.S.A. 2A:83-1 (emphasis added).] Here, the facts and data with respect to ... reliable indicators of fair market value. Thus, in accordance with N.J.S.A. 2A:83-1, the court excludes from consideration MTC’s expert’s comparable ...

docket:	002848-14
court:	NJ Tax Court
decided:	2021-03-24
status:	Unpublished
citation:
Document Size:	81162

4 Sandberg Enterprises, Inc. v. Fanwood Borough -- rank: 902

... who were a party to, or participated in, the transaction. N.J.S.A. 2A:83-1. Specifically, N.J.S.A. 2A:83-1 requires that: in any action or proceeding in the Tax ...

docket:	13488-14
court:	NJ Tax Court
decided:	2019-05-24
status:	Unpublished
citation:
Document Size:	74263

5 Daniel Yang v. Montclair Twp. -- rank: 882

... quoting The Appraisal of Real Estate at 381); see also N.J.S.A. 2A:83-1. The comparable sales approach involves investigation and research of the ...

docket:	0000114-22
court:	NJ Superior Court Appellate Division
decided:	2023-05-24
status:	Unpublished
citation:
Document Size:	80993

6 VBV Realty, LLC v. Scotch Plains Township -- rank: 877

... who were a party to, or participated in, the transaction. N.J.S.A. 2A:83-1. Specifically, N.J.S.A. 2A:83-1 requires that: in any action or proceeding in the Tax ... competent and admissible evidence in any such action or proceeding. [ N.J.S.A. 2A:83-1.] Here, plaintiff’s appraiser’s conclusions and opinions suffer from ... comparison approach and the requirements mandated by our Legislature under N.J.S.A. 2A:83-1. Thus, because material issues exist as to the accuracy, credibility ...

docket:	014829-20
court:	NJ Tax Court
decided:	2015-09-08
status:	unpublished
citation:
Document Size:	97270

7 /usr/local/share/www/libweb/collections/courts/appellate/14829-11.opn.html -- rank: 863

... who were a party to, or participated in, the transaction. N.J.S.A. 2A:83-1. Specifically, N.J.S.A. 2A:83-1 requires that: in any action or proceeding in the Tax ... competent and admissible evidence in any such action or proceeding. [ N.J.S.A. 2A:83-1.] Here, plaintiff’s appraiser’s conclusions and opinions suffer from ... comparison approach and the requirements mandated by our Legislature under N.J.S.A. 2A:83-1. Thus, because material issues exist as to the accuracy, credibility ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	96357

8 /usr/local/share/www/libweb/collections/courts/appellate/006648-20.opn.html -- rank: 826

... who were a party to, or participated in, the transaction. N.J.S.A. 2A:83-1. Specifically, N.J.S.A. 2A:83-1 requires that: in any action or proceeding in the Tax ... competent and admissible evidence in any such action or proceeding. [ N.J.S.A. 2A:83-1 (emphasis added).] Here, the expert’s conclusions and opinions suffer ... comparison approach and the requirements mandated by our Legislature under N.J.S.A. 2A:83-1. Thus, because material issues exist as to the accuracy, credibility ...

docket:	006648-20
court:	NJ Tax Court
decided:	2013-02-28
status:	unpublished
citation:
Document Size:	69371

9 NAZMI AND AIDA ELRABIE v. BOROUGH OF FRANKLIN LAKES -- rank: 798

... made known to him at or before the hearing” and N.J.S.A. 2A:83-1, which allows expert testimony in the Tax Court on comparable ...

docket:	10083-07
court:
decided:	2008-07-11
status:
citation:
Document Size:	97737

10 Fatma E. Cezzaroglu v. v. Borough of Roselle -- rank: 773

... who were a party to, or participated in, the transaction. N.J.S.A. 2A:83-1. Specifically, N.J.S.A. 2A:83-1 requires that: in any action or proceeding in the Tax ... competent and admissible evidence in any such action or proceeding. [ N.J.S.A. 2A:83-1]. Here, plaintiffs’ expert was qualified by the court as an ... abide by the fundamental requirements mandated by our Legislature under N.J.S.A. 2A:83-1. By declining to verify the accuracy of the information upon ...

docket:	10577-14
court:	NJ Tax Court
decided:	2015-02-06
status:	unpublished
citation:
Document Size:	49401

11 JOSEPH BURKE v. SEA POINT REALTORS -- rank: 687

... s opinion about the value of the property. Plaintiffs cite N.J.S.A. 2A:83-1 and argue that Burke's lay opinion testimony was admissible ... competent and admissible evidence in any such action or proceeding. [ N.J.S.A. 2A:83-1.] Contrary to plaintiffs' argument, the statute does not refer to ... Div.), certif. denied , 22 N.J. 340 (1956) (intent of N.J.S.A. 2A:83-1 was to "abolish the hearsay rule . . . and to permit hearsay ... applicable to evidentiary ruling). Later in the trial, plaintiffs cited N.J.S.A. 2A:83-1 again in attempting to present evidence of comparable sales that ... again objected, and the trial court sustained the objection. Although N.J.S.A. 2A:83-1 and N.J.R.E. 803(b) (statement by party ...

docket:	a2674-08
court:	superior court appellate division
decided:	2010-06-18
status:	unpublished
citation:
Document Size:	54509

12 /usr/local/share/www/libweb/collections/courts/tax/011200-2017opn.opn.html -- rank: 684

... purpose.” Id. at 563 (website address omitted). See also N.J.S.A. 2A:83-1 (a witness providing testimony relating to comparable sales should obtain ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	25525

13 HamilGraham v. Roselle Borough -- rank: 670

... The court, in examining N.J.R.E. 703 and N.J.S.A. 2A:83-1, observed that an expert is permitted to rely upon � ...

docket:	15573-13
court:	New Jersey Tax Court
decided:	2015-05-05
status:
citation:
Document Size:	60628

14 /usr/local/share/www/libweb/collections/courts/appellate/017041-20.opn.html -- rank: 650

... on which they rely to reach an opinion of value. N.J.S.A. 2A:83-1 requires that: in any action or proceeding in the Tax ...

docket:	017041-20
court:	NJ Tax Court
decided:	2017-08-30
status:	unpublished
citation:
Document Size:	59735

15 /usr/local/share/www/libweb/collections/courts/tax/009547-2017opn.opn.html -- rank: 631

... and from his discussions with the tax assessors). See also N.J.S.A. 2A:83-1 (a witness providing testimony relating to comparable sales should obtain ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	19912