Search Rutgers Law Library N.J. Court Opinions

106 INDIAN FIELD HOMEOWNERS ASSOCIATION, INC v. MR. FRANK CICERALE -- rank: 586

... do so. See N.J.S.A. 2A:62-1; N.J.S.A. 54:3-21. Furthermore, any discussion of notice is irrelevant as notice specifically ...

docket:	a3687-20
court:	NJ Superior Court Appellate Division
decided:	2023-02-09
status:	Unpublished
citation:
Document Size:	56161

107 HARRY’S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 584

... real estate parcel. The appeals were both filed pursuant to N.J.S.A. 54:3-21, which permits a taxpayer to elect to file a direct ... valuation of certain railroad property following a contentious reassessment. 7 N.J.S.A. 54:3-21 has since been amended to permit a municipality to file ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

108 /usr/local/share/www/libweb/collections/courts/appellate/008543-20.opn.html -- rank: 579

... may not have qualified as an aggrieved taxpayer pursuant to N.J.S.A. 54:3-21, at least at the time the 2012 appeal was filed ...

docket:	008543-20
court:	NJ Tax Court
decided:	2014-05-19
status:	unpublished
citation:
Document Size:	37469

109 Rocky Top, LLC v City of South Amboy -- rank: 576

... on the same), lies only with the Tax Court. See N.J.S.A. 54:3-21(a)(1). 9 The pending Tax Court matters were never ... assessment is a statutorily available right to a municipality. See N.J.S.A. 54:3-21(a)(1). There was also credible testimony that property tax ...

docket:	06942-11
court:	NJ Tax Court
decided:	2015-01-26
status:	unpublished
citation:
Document Size:	54697

110 MOBIL ADMINISTRATIVE SERVICE Co. v. MANSFIELD TOWNSHIP -- rank: 576

... because Zeta lacks standing to intervene in this appeal. Under N.J.S.A. 54:3-21 only a “taxpayer” may appeal a local property tax ... Zeta was not a “taxpayer” within the meaning of N.J.S.A. 54:3-21 because, as of such date, it had no interest in ... of the April 3, 1995 filing deadline for 1995 appeals, N.J.S.A. 54:3-21, and approximately eight months after the deadline for filing an ...

docket:	05824-95
court:
decided:	1996-05-20
status:
citation:	15 N.J. Tax 583
Document Size:	67206

111 NEWTON WEST, LTD v. TOWN OF NEWTON -- rank: 573

... independent of any tax appeal pursued by the taxpayer under N.J.S.A. 54:3-21, 6 which challenges the fairness of an assessment. Because the ... appeal, it is not subject to the same deadlines. See N.J.S.A. 54:3-21 (requiring tax appeals be filed "on or before April 1 ... valuation of property in another taxing district in the county[.] [ N.J.S.A. 54:3-21.] This archive is a service of Rutgers School of Law ...

docket:	a1976-15
court:	NJ Superior Court Appellate Division
decided:	2017-06-12
status:	unpublished
citation:
Document Size:	36371

112 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 573

... In finding that the appeals were barred as untimely under N.J.S.A. 54:3-21, which requires appeals of assessments to be filed on or ... applied in the context of the statute of limitations under N.J.S.A. 54:3-21, governing appeals from general assessments, since the revenue derived from ...

docket:	A0495-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:	366 N.J. Super. 626 841 A.2d 990
Document Size:	39465

113 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 573

... In finding that the appeals were barred as untimely under N.J.S.A. 54:3-21, which requires appeals of assessments to be filed on or ... applied in the context of the statute of limitations under N.J.S.A. 54:3-21, governing appeals from general assessments, since the revenue derived from ...

docket:	A0498-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:
Document Size:	39433

114 /usr/local/share/www/libweb/collections/courts/appellate/009992-20.opn.html -- rank: 568

... 4:6-2(a); R. 4:6-7. Pursuant to N.J.S.A. 54:3-21(a)(1), a taxpayer feeling aggrieved by the assessed value ... the property subject to the appeal exceeds $1,000,000. [ N.J.S.A. 54:3-21(a)(1).] However, when a taxing district has implemented a ... filing a complaint directly with the State Tax Court.” N.J.S.A. 54:3-21(a)(1). In carrying out its statutory duties, the Tax ...

docket:	009992-20
court:	NJ Tax Court
decided:	2017-09-05
status:	unpublished
citation:
Document Size:	77513

115 HANSEN HOUSE, LLC, v. CITY OF VENTNOR -- rank: 563

... mandated “assessment” appeals, not “assessment and exemption” appeals. N.J.S.A. 54:3-21 (amended L. 2021, c. 17, § 6). Without deciding this ...

docket:	12157-17
court:	NJ Superior Court Appellate Division
decided:	2022-09-09
status:	Unpublished
citation:
Document Size:	40752

116 /usr/local/share/www/libweb/collections/courts/appellate/a2723-20.opn.html -- rank: 563

... action challenging a tax assessment for a given year. See N.J.S.A. 54:3-21. In 2020, that deadline was extended to July 1, 2020 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26910

117 /usr/local/share/www/libweb/collections/courts/appellate/a0915-18.opn.html -- rank: 558

... J. 418, 430 (1985), superseded by statute on other grounds, N.J.S.A. 54:3-21). The court 'must not arbitrarily assign a value to the ...

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court:
decided:
status:
citation:
Document Size:	59295

118 HAYES HOMES URBAN RENEWAL CORP., Plaintiff v. CITY OF NEWARK -- rank: 558

... right to appeal local property tax assessments is granted by N.J.S.A. 54:3-21 which provides: A taxpayer feeling aggrieved by the assessed valuation ... intended to include within the class ‘aggrieved taxpayers’ [of N.J.S.A. 54:3-21] . . . any lessee whose lease covers the full tax year and ...

docket:	00277-00
court:
decided:	2003-02-28
status:
citation:	20 N.J. Tax 528
Document Size:	33092

119 /usr/local/share/www/libweb/collections/courts/tax/16630-11.opn.html -- rank: 551

... the properties by the May 1, 2011 statutory deadline. See N.J.S.A. 54:3-21. Instead of filing a timely appeal of the tax year ... to file a timely appeal of the assessments pursuant to N.J.S.A. 54:3-21. The facts presented here are nothing like those previously found ...

docket:	16630-11
court:	NJ Tax Court
decided:	2012-10-19
status:	unpublished
citation:
Document Size:	39120

120 Cherry Hill Township v. The Center at Cherry Hill, LLC -- rank: 545

... the Tax Court where the assessment exceeds $1,000,000. N.J.S.A. 54:3-21. Defendant argues that where an Assessor files a false assessment ... or the Tax Court as the case may be. See N.J.S.A. 54:3-21(a)(“a taxing district which may feel discriminated against ... would fly in the face of the clear language of N.J.S.A. 54:3-21. Defendant attempts to carve out an exception to the legislative ...

docket:	005725-18
court:	NJ Tax Court
decided:	2020-09-24
status:	Unpublished
citation:
Document Size:	25430