Search Rutgers Law Library N.J. Court Opinions

16 CHRISTIAN ASSET MANAGEMENT CORP., Plaintiff v. CITY OF EAST ORANGE, <br -- rank: 716

... as promulgated by the Director, Division of Taxation pursuant to N.J.S.A. 54:1-35.1 and N.J.S.A. 54:1-35a ( L ...

docket:	04139-00
court:
decided:	2001-07-11
status:
citation:	19 N.J. Tax 469
Document Size:	42830

17 Rockaway 80 Assoc. v. Rockaway Township -- rank: 711

... of calculating the ratios utilized for State school aid distributions. N.J.S.A. 54:1-35.1; State of New Jersey, Division of Taxation Handbook for ...

docket:	03798-93
court:
decided:	1996-01-23
status:
citation:	15 N.J. Tax 326
Document Size:	43474

18 HAINESPORT TOWNSHIP v. BURLINGTON COUNTY BOARD OF TAXATION -- rank: 705

... valuation and revaluation of real property for purposes of assessment. N.J.S.A. 54:1-35.35. The Director has promulgated such standards at N.J ... proposes to enter into for the revaluation of real property, N.J.S.A. 54:1-35.36, a requirement reflected in the Board’s orders. Most ... the same meaning as the term revaluation as used in N.J.S.A. 54:1-35.36. 9 Hainesport Township did not file its own motion ...

docket:	10382-08
court:
decided:	2009-05-15
status:
citation:
Document Size:	58178

19 THERESA & JOSEPH FELDMAN v. COUNTY BOARD OF TAXATION, et al. -- rank: 691

... exception of 2003 when the coefficient was 13.37%. Under N.J.S.A. 54:1-35.35, the Director of the Division of Taxation (“the ... ratio promulgated by the Director of the Division pursuant to N.J.S.A. 54:1-35.1; 6) individual assessment-sales ratios; 7) weighted ratios for ... a) as the ratio promulgated by the Director pursuant to N.J.S.A. 54:1-35.1, et seq. ) for the Borough was relatively stable from ...

docket:	03758-04
court:
decided:	2006-04-13
status:
citation:
Document Size:	26730

20 J.D. GOLUB v. TOWNSHIP OF GALLOWAY -- rank: 686

... 2. 2 Revaluations are completed by an outside appraisal firm. N.J.S.A. 54:1-35.35. Reassessments are completed by the assessor. N.J.S ...

docket:	11562-18
court:	NJ Tax Court
decided:	2019-03-15
status:	Unpublished
citation:
Document Size:	30031

21 PEPPERIDGE TREE REALTY CORP., Plaintiff v. KINNELON BOROUGH -- rank: 680

... usable sales for purposes of establishing sales ratios pursuant to N.J.S.A. 54:1-35.1, Item 15 excludes “sales to or from the ...

docket:	01495-01
court:
decided:	2003-08-18
status:
citation:	21 N.J. Tax 57
Document Size:	84873

22 M-C Properties Co. Rlty v. Cranford -- rank: 674

... year and 41.15% for the 2013 tax year. See N.J.S.A. 54:1 - 35 a(a). When the average ratio is applied to the ...

docket:	003055-20
court:	NJ Tax Court
decided:	2017-06-02
status:	unpublished
citation:
Document Size:	122293

23 TOWNSHIP OF JEFFERSON v. DIRECTOR, DIVISION OF TAXATION -- rank: 674

... 1961).] [ Jefferson I , supra , 26 N.J. Tax at 10.] N.J.S.A. 54:1-35.1 requires that, "[o]n or before October 1 in ... A. 54:4-2.25 and -2.26 and in N.J.S.A. 54:1-35.1 to -35.6, or the New Jersey Constitution's ... municipalities' argument that equalized true value is statutorily defined in N.J.S.A. 54:1-35.1 to -35.6 as 100% of market value, holding ...

docket:	a0613-11
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	published
citation:	427 N.J.Super. 347 48 A.3d 1126
Document Size:	25359

24 TOWNSHIP OF JEFFERSON v. DIRECTOR, DIVISION OF TAXATION - and DEPARTMENT OF THE TREASURY, and MORRIS COUNTY BOARD OF TAXATION TOWNSHIP OF JEFFERSON v. MORRIS COUNTY BOARD OF TAXATION -- rank: 674

... 1961).] [ Jefferson I , supra , 26 N.J. Tax at 10.] N.J.S.A. 54:1-35.1 requires that, "[o]n or before October 1 in ... A. 54:4-2.25 and -2.26 and in N.J.S.A. 54:1-35.1 to -35.6, or the New Jersey Constitution's ... municipalities' argument that equalized true value is statutorily defined in N.J.S.A. 54:1-35.1 to -35.6 as 100% of market value, holding ...

docket:	a3013-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	published
citation:
Document Size:	25426

25 HamilGraham v. Roselle Borough -- rank: 669

... common level range between 48.97% and 66.25%. See N.J.S.A. 54:1 - 35 a(a); N.J.S.A. 54:1-35a(b ... the Division of Taxation’s annual assessment-sales ratio study. N.J.S.A. 54:1-35.1; N.J.A.C. 18:12-1.1(a ... to ascertain true value… [which] for purposes of this act [ N.J.S.A. 54:1-35.3] shall be deemed to be valuation at current market ...

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

26 BOROUGH OF TOTOWA v. PASSAIC COUNTY BOARD OF TAXATION and DIRECTOR, DIVISION OF TAXATION -- rank: 669

... was the Director’s Ratio for tax year 2004. See N.J.S.A. 54:1-35.1 to -35.3 and N.J.S.A. 54 ... by the Director of the Division of Taxation pursuant to N.J.S.A. 54:1-35.1. As to this criterion, the regulation states that: � ...

docket:	07987-06
court:
decided:	2007-06-01
status:
citation:
Document Size:	24879

27 /usr/local/share/www/libweb/collections/courts/tax/014260-20.opn.html -- rank: 663

... defendant”) was 94.51% for the 2015 tax year. See N.J.S.A. 54:1 - 35 a(a). When the average ratio is applied to the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	74465

28 Emmis Broadcasting Corp. of NY v. East Rutherford Bor. -- rank: 658

... 1A program used in determining the annual school aid ratios, N.J.S.A. 54:1-35.1. Whereas defendant's expert's selection of comparables appeared ...

docket:	02282-92
court:
decided:	1995-03-21
status:
citation:	14 N.J. Tax 524
Document Size:	88374

29 MOUNT LAUREL TOWNSHIP v. BURLINGTON COUNTY BOARD OF TAXATION -- rank: 649

... by the Director of the Division of Taxation pursuant to N.J.S.A. 54:1-35.1. As to this criterion, the regulation states that: � ... N.J.A.C. 18:12-2.2(g)(1); N.J.S.A. 54:1-35.1 3 See N.J.A.C. 18:12-2 ...

docket:	10699-08
court:
decided:	2009-12-15
status:
citation:
Document Size:	39137

30 MOBIL OIL CORP. v. GREENWICH TOWNSHIP -- rank: 644

... s certificate from the Director of the Division of Taxation. N.J.S.A. 54:1-35.30. Assessors have fixed terms of office. N.J.S ... a hearing before the Director of Taxation or his designee. N.J.S.A. 54:1-35.31. The assessor is subject to state controls that include ...

docket:	02565-98
court:
decided:	2002-04-15
status:
citation:	20 N.J. Tax 66
Document Size:	89322