DeALMEIDA , P.J.T.C. On June 29, 2009, the Legislature enacted a statute imposing for the first time in the State's history New Jersey gross income tax on New Jersey lottery winnings. The statute provides that it is effective as of June 29, 2009 and applies to all tax years beginning on or after January 1, 2009. In an opinion issued today in a companion case, Milligan v. Director, Div. of Taxation, 29 N.J.Tax 381 , 2016 WL 5395696 (Tax 2016), this court held, among other things, that...
NOVIN , J.T.C. This constitutes the court's opinion on plaintiff's motion for partial summary judgment and defendant's cross-motion to compel plaintiff to provide discovery and a trial-ready appraisal report. These appeals challenge the property tax assessments on improved real property which has been contaminated by years of industrial activity. By order dated September 25, 2015, the above-matters were consolidated for discovery and trial pursuant to R. 8:8-3(a). As the parties begin...
SUNDAR , J.T.C. This is the court's decision regarding plaintiff's summary judgment motion in connection with its complaints for tax years 2013 and 2014 whereby plaintiff (the "Turnpike") challenged the local property tax assessments imposed upon property it owns, identified as Block 6, Lots 6, 7, 10, 11.01; Block 7 Lots 1, 2 (collectively the "Subject") and located in defendant municipality ("Township"). The Turnpike maintains that the Subject is tax exempt both under its enabling statute,...
