Search Rutgers Law Library N.J. Court Opinions

121 303 Inc. v. CITY OF NORTH WILDWOOD -- rank: 545

... a regular appeal timely filed with the county board under N.J.S.A. 54:3-21. Ibid. H.G.K.W. Corp. , supra , involved the question ... April 1, 2000. N.J.S.A. 54:51A-9; N.J.S.A. 54:3-21. The error is not of the type correctable under N ...

docket:	06470-03
court:
decided:	2004-06-11
status:
citation:	21 N.J. Tax 376
Document Size:	42671

122 COASTAL EAGLE POINT OIL CO. Plaintiff v. WEST DEPTFORD TOWNSHIP, <br -- rank: 543

... were either a municipal appeal of the assessment, pursuant to N.J.S.A. 54:3-21, or the filing of a complaint under the correction of ... the amount of an assessment by filing a timely appeal. N.J.S.A. 54:3-21. Where an assessor has failed to assess taxable property, i ...

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

123 Gurvey et al. v. Township of Montclair -- rank: 543

... Court as their assessment was below $1,000,000. See N.J.S.A. 54:3-21. Additionally, plaintiffs had not appealed the County Board’s judgment ...

docket:	000339-11
court:
decided:	2012-02-23
status:
citation:
Document Size:	72834

124 NJ Transit Corp. v. Somerville Borough -- rank: 540

... boards of taxation is April 1 of the tax year. N.J.S.A . 54:3-21. Failure of a taxpayer to timely contest an assessment to ... by township was dismissed for failure to pursue timely claims). N.J.S.A . 54:3-21 provides an annual filing deadline for both taxpayers and taxing ... derived in part from assessments on property of government entities. N.J.S.A . 54:3-21 expressly and specifically requires a taxpayer and taxing district to ... 1981) (state agency held subject to timely filing requirement of N.J.S.A . 54:3-21). 3 The Legislature changed the filing date from August 15 ...

docket:	03046-92
court:
decided:	1993-07-27
status:
citation:	13 N.J. Tax 339
Document Size:	38051

125 GEMENESE REALTY L.L.C. v. HOUSING AUTHORITY OF THE CITY OF EAST ORANGE -- rank: 540

... required to appeal the assessments in a timely fashion. Under N.J.S.A. 54:3-21, an aggrieved taxpayer, such as EOHA, must appeal an assessment ...

docket:	a1929-11
court:	NJ Superior Court Appellate Division
decided:	2012-11-19
status:	unpublished
citation:
Document Size:	44402

126 CITY OF ATLANTIC CITY v. LOIS FINIFTER, et al. -- rank: 540

... was entered, Atlantic City endeavored to amend the complaint under N.J.S.A. 54:3-21 to challenge the assessment, and then unsuccessfully tried to have ... and Atlantic City can advance its arguments in that case. N.J.S.A. 54:3-21 ("An appeal to the Tax Court by one party in ... City's remedy is now by a tax appeal. See N.J.S.A. 54:3-21. Accordingly, we dismiss both appeals without prejudice, and remand the ...

docket:	A2784-04
court:	NJ Superior Court Appellate Division
decided:	2006-06-09
status:	unpublished
citation:
Document Size:	32207

127 /usr/local/share/www/libweb/collections/courts/tax/009434-20.opn.html -- rank: 535

... shall be governed by the procedures provided for appeals in [ N.J.S.A. ] 54:3-21.” N.J.S.A. 54:4-23.13b (emphasis added). N.J.S.A. 54:3-21 however only provides the deadlines and the dollar thresholds for ... acre portion only in the context of an appeal under N.J.S.A. 54:3-21. Such an appeal, and disposition thereof by the County Board ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	30801

128 Pella LLC v City of Cape May\t -- rank: 530

... taxpayer has until April 1st to file a tax appeal. N.J.S.A. 54:3-21. Strict enforcement of short filing deadlines is necessary so municipal ...

docket:	013605-20
court:	tax
decided:	2024-05-03
status:	Unpublished
citation:
Document Size:	31402

129 BLLUM LIMITED PARTNERSHIP VS BLOOMFIELD TWP. -- rank: 530

... requirements, and is distinct from the filing deadline imposed by N.J.S.A. 54:3-21. See footnote 1 Finally, Bllum argues that N.J.S ...

docket:	a2900-95
court:	njappellate
decided:	1996-10-08
status:	published
citation:	<a href=
Document Size:	19291

130 NEW JERSEY APARTMENT ASSOCIATION INC., ET AL., VS SOCIETY HILL APARTMENT ASSOCIATION L.P. ET AL -- rank: 528

... for tax appeals, now April 1 of the given year, N.J.S.A. 54:3-21, and by the three-month window given county tax boards ...

docket:	a1364-95
court:	njappellate
decided:	1997-09-29
status:	published
citation:	<a href=
Document Size:	23799

131 MARIA PADILLA v. CITY OF ELIZABETH -- rank: 528

... appeal would have expired no later than April 1, 2010. N.J.S.A. 54:3-21(a)(1) (stating that a taxpayer who feels "aggrieved by ...

docket:	a0127-15
court:	NJ Superior Court Appellate Division
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	35586

132 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, Defendant. -- rank: 528

... 1 deadline for taxpayers (and municipalities) to file appeals under N.J.S.A. 54:3-21, including taxpayer appeals seeking exemption from taxation. N.J.S ...

docket:	00664-97
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 291
Document Size:	54267

133 SHELBOURNE SPRING LLC, v. NEW PROVIDENCE BOROUGH -- rank: 525

... of appeal was filed after the statutory deadline imposed in N.J.S.A. 54:3-21. See 18 N.J. Tax at 624 . The court, after ...

docket:	013528-19
court:	NJ Superior Court Appellate Division
decided:	2022-04-07
status:	Unpublished
citation:
Document Size:	27706

134 Montclair Hospital, LLC v. Glen Ridge Borough -- rank: 510

... MPT Legacy, is an aggrieved taxpayer within the intendment of N.J.S.A. 54:3-21, and thus possessed standing to file the local property tax ...

docket:	012319-19
court:	NJ Superior Court Appellate Division
decided:	2023-07-26
status:	Unpublished
citation:
Document Size:	82097

135 BEACH CREEK MARINA INC v. CITY OF NORTH WILDWOOD -- rank: 507

... writ action would "flout the statutorily mandated [appeal] procedure of N.J.S.A. 54:3-21" and "contravene the policy behind it." We agree. N.J ... undermining the purposes of the statutorily mandated appeal procedure of N.J.S.A. 54:3-21 is consistent with this court's decision in Appeal of ... we upheld the board's ruling. The panel reasoned that N.J.S.A. 54:3-21 controls tax appeals and that its time limits are "jurisdictional ...

docket:	a2590-11
court:	NJ Superior Court Appellate Division
decided:	2013-05-09
status:	unpublished
citation:
Document Size:	20048