Search Rutgers Law Library N.J. Court Opinions

16 BOROUGH OF TOTOWA v. PASSAIC COUNTY BOARD OF TAXATION and DIRECTOR, DIVISION OF TAXATION -- rank: 759

... 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. 54:1 ... 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: “A ...

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

17 HamilGraham v. Roselle Borough -- rank: 738

... 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). Comparable ...

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

18 1530 OWNERS CORP. V. BOROUGH OF FORT LEE -- rank: 703

... study known as the Table of Equalized Valuations, pursuant to N.J.S.A. 54:1-35.1. The State devised the Table of Equalized Valuations to allocate ...

docket:	a-71-93
court:	njsupreme
decided:	1994-05-11
status:
citation:	135 N.J. 394
Document Size:	34537

19 Hoechst Celanese Corp. v. Bridgewater Twp. -- rank: 682

... of the Division of Taxation for Bridgewater Township pursuant to N.J.S.A . 54:1-35.1 et seq . and the municipal tax rates are: Common Level ...

docket:	03967-90
court:
decided:	1992-08-12
status:
citation:	12 N.J. Tax 532
Document Size:	48593

20 PENNS GROVE GARDENS LTD., Plaintiff, vs. PENNS GROVE BOROUGH -- rank: 671

... the Division of Taxation for Penns Grove Borough pursuant to N.J.S.A . 54:1.35.1, commonly known as "Chapter 123", are 90.97% and 94 ...

docket:	03741-97
court:
decided:	1999-07-26
status:
citation:	18 N.J. Tax 253
Document Size:	63587

21 TOWNSHIP OF JEFFERSON v. DIRECTOR, DIVISION OF TAXATION -- rank: 669

... 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 each ... 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 Uniformity ... 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, on ...

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

22 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: 669

... 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 each ... 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 Uniformity ... 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, on ...

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

23 Bellemead Development Corp. v. Borough of Roseland, et al. -- rank: 666

... ratio is used for chapter 123 purposes as well. See N.J.S.A. 54:1-35.1 and N.J.S.A. 54:1-35a(a). Plaintiff ... school aid. N.J.S.A. 54:1-35a(a); N.J.S.A. 54:1-35.1. 3 Chapter 123 of the Laws of 1973 was enacted ...

docket:	00431-97
court:
decided:	1997-03-25
status:
citation:	16 N.J. Tax 369
Document Size:	25202

24 REGENT CARE CENTER, INC., Plaintiff v. HACKENSACK CITY, -- rank: 603

... as promulgated by the Director, Division of Taxation, pursuant to N.J.S.A. 54:1-35.1, was 102%, assessed value is virtually equivalent to true value ...

docket:	01117-98
court:
decided:	2001-04-30
status:
citation:	19 N.J. Tax 455
Document Size:	31229

25 Martin & Margaret Caulfield v. Surf City Borough -- rank: 597

... of Taxation. N.J.S.A. 54:1-35a(a); N.J.S.A. 54:1-35.1. The "common level range" is that range which is plus ...

docket:	10296-93
court:
decided:	1994-07-18
status:
citation:	14 N.J. Tax 118
Document Size:	44060

26 Waterside Villas Holdings, LLC v. Monroe Twp. -- rank: 579

... not substitute another statutory ratio, such as that computed under N.J.S.A. 54:1-35.1. To overcome the presumption that the chapter 123 ratio reflects ...

docket:	02583-11
court:	New Jersey Tax Court
decided:	2012-12-28
status:
citation:
Document Size:	26830

27 Laneco Three, Inc. v. Township of Franklin -- rank: 563

... of the Division of Taxation for Franklin Township pursuant to N.J.S.A. 54:1-35.1, commonly known as “Chapter 123", are 97.40% and ...

docket:	05356-95
court:
decided:	1998-03-20
status:
citation:	17 N.J. Tax 233
Document Size:	78074

28 Passaic Street Realty Assoc., Inc. v. Garfield -- rank: 534

... ratio. N.J.S.A. 54:1-35a(a) and N.J.S.A. 54:1-35.1 et seq. c. The "common level range" is 15% below ...

docket:	02895-91
court:
decided:	1994-02-08
status:
citation:	13 N.J. Tax 482
Document Size:	47867

29 Rosenberg v. City of Newark -- rank: 526

... and investigated for use in constructing the table of equalization. N.J.S.A. 54:1-35.1. See Real Property Appraisal Manual of New Jersey Assessors , I ...

docket:	18030-09
court:	New Jersey Tax Court
decided:	2012-08-16
status:
citation:
Document Size:	43415

30 /usr/local/share/www/libweb/collections/courts/tax/18029-09.opn.html -- rank: 481

... and investigated for use in constructing the table of equalization. N.J.S.A. 54:1-35.1. See Real Property Appraisal Manual of New Jersey Assessors , I ...

docket:	18029-09
court:
decided:	2012-08-15
status:
citation:
Document Size:	41015