Search Rutgers Law Library N.J. Court Opinions

31 Trocki Hotels LP v. Egg Harbor Township -- rank: 729

... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). For the 2010 tax year, the ratio of total ...

docket:	014920-20
court:	NJ Tax Court
decided:	2017-04-03
status:	unpublished
citation:
Document Size:	139921

32 THERESA & JOSEPH FELDMAN v. COUNTY BOARD OF TAXATION, et al. -- rank: 729

... and first assessed after the revaluation. The Chapter 123 Ratio, N.J.S.A. 54:1-35a, for Ringwood declined gradually from 1991 through tax year 2000 ... 5) - As described above, the Chapter 123 Ratio (defined in N.J.S.A. 54:1-35a(a) as the ratio promulgated by the Director pursuant to ...

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

33 M-C Properties Co. Rlty v. Cranford -- rank: 726

... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). When the ratio of assessed value exceeds the upper ...

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status:	unpublished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

34 Lafayette Sq. Construction Co. LLC v. Montclair Township -- rank: 723

... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1- 35a(b). When the ratio of assessed value exceeds the upper ...

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status:	Unpublished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

35 CITY OF ATLANTIC CITY v. DIRECTOR, DIVISION OF TAXATION -- rank: 719

... N.J.S.A. 54:51A-4(c). Pursuant to N.J.S.A. 54:1-35a(a), any revision by the Tax Court to the average ...

docket:	07373-07
court:
decided:	2008-04-08
status:
citation:
Document Size:	59227

36 PINE PLAZA ASSOCIATES, L.L.C. v. HANOVER TOWNSHIP -- rank: 710

... to improvements. For tax year 1994 the applicable ratio under N.J.S.A. 54:1-35a (the Chapter 123 Ratio) was 51.47%. For tax year ... percentage is within the common level range as defined in N.J.S.A. 54:1-35a(b). For 1995, the Chapter 123 ratio was 53.99 ...

docket:	05195-94
court:
decided:	1996-12-12
status:
citation:	16 N.J. Tax 194
Document Size:	77767

37 Martin & Margaret Caulfield v. Surf City Borough -- rank: 706

... the assessment involves the application of the Chapter 123 Ratio, N.J.S.A. 54:1-35a, to the fair market value. "... Chapter 123 must be noticed ... promulgated for a municipality by the Director, Division of Taxation. N.J.S.A. 54:1-35a(a); N.J.S.A. 54:1-35.1. The ... minus 15% of the average ratio for the taxing district. N.J.S.A. 54:1-35a(b). The county percentage level in all cases is 100 ...

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

38 HamilGraham v. Roselle Borough -- rank: 703

... See N.J.S.A. 54:1 - 35 a(a); N.J.S.A. 54:1-35a(b). When the average ratio is applied to the assessment ... This process involves application of the Chapter 123 average ratio. N.J.S.A. 54:1 - 35a(a ) . This requires the fair market value of the subject ...

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

39 ML PLAINSBORO LTD PRNTSHP v. TOWNSHIP OF PLAINSBORO -- rank: 703

... assessments are presumed to 3 reflect true market value. See N.J.S.A. 54:1-35a. The total assessed value of the subject property for tax ... common level range. The common level range is defined by N.J.S.A. 54:1-35a(b) as “that range which is plus or minus ...

docket:	002348-05
court:	NJ Tax Court
decided:	2019-05-28
status:	Unpublished
citation:
Document Size:	53791

40 MOUNT LAUREL TOWNSHIP v. BURLINGTON COUNTY BOARD OF TAXATION -- rank: 697

... the common level range, indicating that they were overassessed. See N.J.S.A. 54:1-35a(b), defining “common level range.” Ms. Wright concluded ...

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

41 Newport Center v. City of Jersey City -- rank: 697

... withdrawn. See R. 8:3-9. The applicable ratios under N.J.S.A. 54:1-35a and 54:51A-6 (Chapter 123) for the years under ...

docket:	14128-94
court:
decided:	1998-07-02
status:
citation:	17 N.J. Tax 405
Document Size:	133076

42 /usr/local/share/www/libweb/collections/courts/tax/07414-09.opn.html -- rank: 697

... the chapter 123 ratio to the fair market value. See N.J.S.A. 54:1-35a. “Chapter 123 must be noticed by the Tax Court ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	128104

43 Jay Jay Improvement v. Elizabeth City -- rank: 680

... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). When the ratio of assessed value exceeds the upper ...

docket:	014284-20
court:	NJ Tax Court
decided:	2010-10-20
status:	unpublished
citation:
Document Size:	77345

44 Riegel Products Corp. v. Milford Bor. -- rank: 680

... the ratio studies of the Director of Taxation pursuant to N.J.S.A . 54:1-35a (Chapter 123) and therefore the assessments are affirmed. Size in ...

docket:	03564-90
court:
decided:	1994-01-11
status:
citation:	13 N.J. Tax 546
Document Size:	94569

45 Robertine& Dorine Angui v. Roselle Borough -- rank: 677

... See N.J.S.A. 54:1 - 35 a(a); N.J.S.A. 54:1-35a(b). When the average ratio is applied to the assessment ... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). The 2014 tax year Chapter 123 average ratio for ...

docket:	11627-14
court:	New Jersey Tax Court
decided:	2015-05-05
status:
citation:
Document Size:	49659