Search Rutgers Law Library N.J. Court Opinions

46 Surf Corporation v. City of North Wildwood -- rank: 677

... 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:	03489-09
court:	NJ Tax Court
decided:	2014-01-24
status:	unpublished
citation:
Document Size:	73103

47 AndreaQuintela v. Roselle Borough -- rank: 677

... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). The following chart sets forth the defendant’s Chapter ...

docket:	12019-12
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	64655

48 ENTENMANN'S INC. successor to S.B. THOMAS, INC., Plaintiff v. OPINION TOTOWA BOROUGH, -- rank: 674

... 100 Total - $11,374,000. 3 The Chapter 123 Ratio ( N.J.S.A. 54:1-35a and -35b) for Totowa was 98.59% for 1998 and ...

docket:	00970-98
court:
decided:	2000-02-18
status:
citation:	18 N.J. Tax 540
Document Size:	88819

49 SUN PIPE LINE CO. v. TOWNSHIP OF WEST DEPTFORD -- rank: 664

... s 2 010 Chapter 123 average ratio is .5562. See N.J.S.A. 54:1-35a. Application of the average ratio to the assessment on the ...

docket:	11284-10
court:	NJ Tax Court
decided:	2010-07-23
status:	published
citation:
Document Size:	37661

50 JEFFREY B. KILLINO v. BOROUGH OF AVALON -- rank: 664

... 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:	001021-20
court:	NJ Tax Court
decided:	2016-11-01
status:	unpublished
citation:
Document Size:	32366

51 1530 OWNERS CORP. V. BOROUGH OF FORT LEE -- rank: 664

... the Division of Taxation promulgates the average ratio, pursuant to N.J.S.A. 54:1-35a, also generally referred to as the "chapter 123" ratio, using ... in tax appeals. The chapter 123 ratio is determined under N.J.S.A. 54:1-35a. That statute establishes that the chapter 123 ratio is the ...

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

52 /usr/local/share/www/libweb/collections/courts/tax/08367-08.opn.html -- rank: 661

... of 11.70% to a high of 15.84%. See N.J.S.A. 54:1-35a. The Chapter 123 ratio for Union Township for 2009 is ... of 11.65% and a high of 15.76%. See N.J.S.A. 54:1-35a. Plaintiff challenged the 2008 and 2009 assessments through appeals to ...

docket:	08367-08
court:	NJ Tax Court
decided:	2012-05-01
status:	unpublished
citation:
Document Size:	37798

53 American Cyanamid Co. v. Wayne Township -- rank: 657

... for the Township of Wayne for 1996, established pursuant to N.J.S.A. 54:1-35a(a), was 94.84%. The upper limit of the common ...

docket:	03925-96
court:
decided:	1998-10-16
status:
citation:	17 N.J. Tax 542
Document Size:	140087

54 COASTAL EAGLE POINT OIL CO. Plaintiff v. WEST DEPTFORD TOWNSHIP, <br -- rank: 657

... for West Deptford Township pursuant to L. 1973, c. 123, N.J.S.A. 54:1-35a and 35b). That same process equipment had been included in ...

docket:	00020-99
court:
decided:	1999-09-01
status:
citation:	19 N.J. Tax 123
Document Size:	48350

55 NBPE 200, LLC v. Township of Franklin -- rank: 657

... true market value as of the relevant valuation dates. See N.J.S.A. 54:1-35a. After trial, the court made the following conclusions with respect ... the assessment is presumed to reflect true market value. See N.J.S.A. 54:1-35a. The assessment is several million dollars higher than the court� ...

docket:	004306-20
court:	NJ Tax Court
decided:	2016-03-23
status:	unpublished
citation:
Document Size:	40133

56 EREZ HOLDINGS URBAN RENEWAL, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 657

... in which the property is situated” pursuant to LPT laws, N.J.S.A. 54:1-35a to -35c. The assessor must initially estimate the EAV of ...

docket:	13941-18
court:	NJ Tax Court
decided:	2022-02-01
status:	Published
citation:
Document Size:	55598

57 Glow Properties v. Borough of North Arlington -- rank: 654

... of the Chapter 123 ratio to fair market value. See , N.J.S.A. 54:1-35a. The formula for determining the subject property’s ratio is ...

docket:	18168-11
court:	New Jersey Tax Court
decided:	2015-08-26
status:
citation:
Document Size:	82531

58 THE RIDGEWOOD COMMONS GROUP v. DIRECTOR, DIVISION OF TAXATION -- rank: 651

... 400 (prior to application of the Chapter 123 ratio, see N.J.S.A. 54:1-35a). The total assessed value of the tire and automotive repair ... 300 (prior to application of the Chapter 123 ratio, see N.J.S.A. 54:1-35a). The total assessed value for tax year 2007 for both ...

docket:	10859-07
court:
decided:	2009-08-24
status:
citation:
Document Size:	40309

59 /usr/local/share/www/libweb/collections/courts/tax/007285-2009opn.opn.html -- rank: 651

... level range. The common level range is defined by 21 N.J.S.A. 54 :1-35a(b) as “that range which is plus or minus ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	57349

60 /usr/local/share/www/libweb/collections/courts/tax/06799-08.opn.html -- rank: 648

... 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:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	67123