Search Rutgers Law Library N.J. Court Opinions

61 HPT TA Properties Trust v. Bloomsbury Borough -- rank: 644

... 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 15 ...

docket:	004400-17
court:	NJ Tax Court
decided:	2018-09-28
status:	Unpublished
citation:
Document Size:	68079

62 Rafael Allsion J. Ortiz v. Rahway City -- rank: 631

... year, and 58.09% for the 2016 tax year. See N.J.S.A. 54:1-35a(a). When the average ratio is applied, the subject property� ...

docket:	012578-13
court:	NJ Tax Court
decided:	2019-01-11
status:	Unpublished
citation:
Document Size:	44926

63 PatriciaLane Fields v. Roselle Borough -- rank: 631

... 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:	15569-13
court:	New Jersey Tax Court
decided:	2015-07-07
status:
citation:
Document Size:	56493

64 Passaic Street Realty Assoc., Inc. v. Garfield -- rank: 631

... 1991). b. The "average ratio" is the chapter 123 ratio. N.J.S.A. 54:1-35a(a) and N.J.S.A. 54:1-35.1 ... range" is 15% below and 15% above the average ratio. N.J.S.A. 54:1-35a(b). This archive is a service of Rutgers School of ...

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

65 CVS Pharmacies v. Township of Medford -- rank: 628

... 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:	006576-2009
court:	NJ Tax Court
decided:	2014-07-02
status:	unpublished
citation:
Document Size:	47359

66 Barnes & Noble #2664 v. Township of Evesham -- rank: 625

... 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:	008487-20
court:	NJ Tax Court
decided:	2016-06-28
status:	unpublished
citation:
Document Size:	57080

67 691 Pompton Avenue Realty, LLC v. Township of Cedar Grove -- rank: 622

... level range. The common level 22 range is defined by N.J.S.A. 54:1-35a(b) as “that range which is plus or minus ...

docket:	001513-13
court:	NJ Tax Court
decided:	2019-02-15
status:	Unpublished
citation:
Document Size:	62285

68 LUCENT TECHNOLOGIES, INC. v. BERKELEY HEIGHTS TOWNSHIP -- rank: 622

... Jersey Division of Taxation for each municipality in the State. N.J.S.A. 54:1-35a to -35c. The ratio is a critical element in the ...

docket:	02233-20
court:
decided:	2008-12-02
status:
citation:
Document Size:	48957

69 Waterside Villas Holdings, LLC v. Monroe Twp. -- rank: 615

... by bringing the assessment within the common level range. See N.J.S.A. 54:1-35a(a)(defining “average ratio”) and N.J.S.A. 54:1-35a(b)(defining “common level range”). As acknowledged by plaintiff ...

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

70 SHI International Corp. v. Township of Franklin -- rank: 609

... the assessment is presumed to reflect true market value. See N.J.S.A. 54:1-35a. Plaintiff 290 Davidson Avenue, LLC filed timely Complaints challenging the ...

docket:	07629-09
court:	NJ Tax Court
decided:	2017-04-28
status:	unpublished
citation:
Document Size:	61971

71 AnthonyJ. & Jennifer Shikany v. Summit City -- rank: 609

... defendant”) for the 2013 tax year is 45.31%. See N.J.S.A. 54:1 - 35a(a ) . When the average ratio is applied to the assessment ...

docket:	17315-13
court:	New Jersey Tax Court
decided:	2015-04-04
status:
citation:
Document Size:	50757

72 Omega Self Storage of NJ, LLC v. Township of Lawrence -- rank: 605

... 813 ($1,747,000 ÷ .4920 = $3,550,813). See N.J.S.A. 54:1-35a. On March 29, 2012, a Complaint was filed with this ...

docket:	06793-12
court:	NJ Tax Court
decided:	2012-03-29
status:	unpublished
citation:
Document Size:	31097

73 BOROUGH OF TOTOWA v. PASSAIC COUNTY BOARD OF TAXATION and DIRECTOR, DIVISION OF TAXATION -- rank: 605

... S.A. 54:1-35.1 to -35.3 and N.J.S.A. 54:1-35a(a). For tax year 2005, that ratio fell to 56 ...

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

74 New Jersey Citizen Action, et al. v. State of New Jersey et al. -- rank: 599

... obtaining orders for revaluations and applying the Chapter 123 ratio ( N.J.S.A. 54:1-35a; 1-35b; 54:51A-6) to a property’s true ...

docket:	L-1968-21
court:	NJ Superior Court Appellate Division
decided:	2022-09-28
status:	Unpublished
citation:
Document Size:	42447

75 Juliet Michaud v. South Orange Village Township -- rank: 596

... Township for the 2013 tax year was 88.83%. See N.J.S.A. 54:1-35a(a ). When the average ratio is applied to the assessment ...

docket:	14055-13
court:	NJ Tax Court
decided:	2014-10-17
status:	unpublished
citation:
Document Size:	64810