Search Rutgers Law Library N.J. Court Opinions

136 DAVID HORSNALL v. WASHINGTON TOWNSHIP (MERCER COUNTY) DIVISION OF FIRE -- rank: 502

... of Newark v. Fischer , 3 N.J. 488 , 493 (1950). " N.J.S.A. 54:3-21 provides the process by which appeals of tax assessments are ... did not appeal the assessment by the statutory deadline in N.J.S.A. 54:3-21, or appeal the added assessment by the deadline in N ...

docket:	a0655-07
court:	NJ Superior Court Appellate Division
decided:	2009-02-24
status:	published
citation:	405 N.J.Super. 304 964 A.2d 341
Document Size:	97508

137 Brae Assoc. c/o Hertz Realty v. Park Ridge Borough -- rank: 502

... taxpayers who are able to file direct appeals pursuant to N.J.S.A. 54:3-21 to the Tax Court can immediately receive freeze act relief ...

docket:	02434-95
court:
decided:	1998-06-02
status:
citation:	17 N.J. Tax 391
Document Size:	44684

138 CITY OF EAST ORANGE v. 280 SOUTH HARRISON STREET ASSOCIATES -- rank: 497

... be derived from the assessment if the exemption ceases.” N.J.S.A. 54:3-21 provides recourse for taxpayers who dispute the assessed value placed ...

docket:	00545-96
court:
decided:	1997-06-24
status:
citation:	16 N.J. Tax 424
Document Size:	63799

139 BEAR'S NEST CONDOMINIUM ASSOCIATION v. BERGEN COUNTY BOARD OF TAXATION -- rank: 492

... that the time for filing a conventional tax appeal under N.J.S.A. 54:3-21 on any re-assessed unit ran through Monday, April 3 ... of the revised assessment may be taken by appeal under N.J.S.A. 54:3-21 to the County Board or the Tax Court within forty ... a contest of an assessment on property of another under N.J.S.A. 54:3-21 requires joinder of the other taxpayer as defendant. See Bunson ...

docket:	05286-06
court:
decided:	2009-10-19
status:
citation:
Document Size:	19634

140 MATRIC ENTERPRISES, INC. and HAPPY LAND COMPANY, INC v. TOWNSHIP OF BERKELEY -- rank: 492

... have been challenged by using the tax appeal procedure of N.J.S.A. 54:3-21 lacks sufficient merit to warrant discussion. R. 2:11-3 ... to say, plaintiffs had a remedy available to them under N.J.S.A. 54:3-21 authorizes appeals to the county board of taxation in instances ...

docket:	a1284-08
court:	NJ Superior Court Appellate Division
decided:	2009-06-18
status:	unpublished
citation:
Document Size:	32217

141 SOUTHWAY, PETER & LENA v. WYCKOFF TOWNSHIP -- rank: 492

... ultimately of the assessment. For the tax year in question, N.J.S.A. 54:3-21 permitted the filing of tax appeals on or before April ... Court recognize an exception to the filing deadline established by N.J.S.A. 54:3-21. In Centorino v. Tewksbury Tp. , 18 N.J. Tax 303 ... s instance by a timely filing in that year under N.J.S.A. 54:3-21. The decision whether to contest a new or increased assessment ... and the defendant’s motion to dismiss is granted. 1 N.J.S.A. 54:3-21 has since been amended to permit the filing of an ...

docket:	06326-98
court:
decided:	2002-05-31
status:
citation:	20 N.J. Tax 194
Document Size:	30415

142 /usr/local/share/www/libweb/collections/courts/appellate/a1498-16a1500-16a1509-16.opn.html -- rank: 489

... The Tax Court reviews challenged property tax assessments pursuant to N.J.S.A. 54:3-21. 'The settled rule is that there is a presumption that ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	59544

143 /usr/local/share/www/libweb/collections/courts/appellate/a1498-16.opn.html -- rank: 489

... The Tax Court reviews challenged property tax assessments pursuant to N.J.S.A. 54:3-21. 'The settled rule is that there is a presumption that ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:	--- A.3d ----
Document Size:	59627

144 DT HOLDINGS 6201, LLC v. TOWNSHIP OF HOWELL -- rank: 489

... App. Div. 1984), aff'd , 100 N.J. 418 (1985)). N.J.S.A. 54:3-21(a)(1) provides: [A] taxpayer feeling aggrieved by the assessed ... the property subject to the appeal exceeds $ 1,000,000. [ N.J.S.A. 54:3-21(a)(1) (emphasis added).] Irrespective of the desired wishes of ... property tax payer may seek enforcement of a settlement agreement. N.J.S.A. 54:3-21, governing tax appeals, does not state that an appeal to ...

docket:	a0213-13
court:	NJ Superior Court Appellate Division
decided:	2014-08-05
status:	unpublished
citation:
Document Size:	23983

145 CITY OF ATLANTIC CITY v. LOIS FINIFTER, et al. -- rank: 484

... 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:	a4544-04
court:	njappellate
decided:	2006-06-09
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	31964

146 CHARLES J. FEMMINELLA, JR. v. BOARD OF TRUSTEES, PUBLIC EMPLOYEES RETIREMENT SYSTEM -- rank: 484

... for the 200l tax year is April l, 2001. See N.J.S.A. 54:3-21. Hearings before the county board and Tax Court are scheduled ...

docket:	A3950-03
court:	NJ Superior Court Appellate Division
decided:	2005-11-16
status:	unpublished
citation:
Document Size:	58060

147 3085 KENNEDY REALITY CO., ET AL V. TAX ASSESSOR OF THE CITY OF JERSEY CITY ET AL -- rank: 484

... assessments to the Hudson County Board of Taxation pursuant to N.J.S.A. 54:3-21. On motion of the defendant municipality, the Board dismissed the ... prejudice. The judgment appealed from is therefore affirmed. ���� Footnote: 1 N.J.S.A. 54:3-21 authorizes a taxpayer to appeal a property assessment directly to ...

docket:	a6452-94
court:	njappellate
decided:	1996-02-09
status:	published
citation:	287 N.J.Super. 318
Document Size:	17116

148 MICHAEL T. SHERMAN v. CITY OF VENTNOR -- rank: 484

... completed in the taxing district, whichever date is later. . .” N.J.S.A. 54:3-21. A May 11, 2017 letter from the Acting Director of ... c. 276, § 6. Parenthetically, in 1991, the Legislature amended N.J.S.A. 54:3-21 which applies to most other assessment appeals to substitute the ...

docket:	12930-17
court:	NJ Tax Court
decided:	2018-09-13
status:	Unpublished
citation:
Document Size:	28067

149 City of Newark v. BLOCK 322, LOTS 38 AND 40; 355- 357 AND 359 14th AVENUE ASSESSED TO: APOSTOLIC CHURCH OFDELIVERANCE -- rank: 484

... For the prior years, no appeals were taken. Thus, under N.J.S.A. 54:3-21, F.M.C. Stores Co. v. Bor. of Morris Plains ... judgment, fix those assessments under the relevant statutory limitation periods. N.J.S.A. 54:3-21; F.M.C. Stores , supra . There is no statutory authority ...

docket:	05109-97
court:
decided:	1997-12-01
status:
citation:	17 N.J. Tax 103
Document Size:	30974

150 TMC PROPERTIES v. WHARTON BOROUGH -- rank: 482

... tax appeal, filed directly with the Tax Court pursuant to N.J.S.A. 54:3-21, defendant moves to dismiss plaintiff’s complaint by reason of ... in the context of an appeal by the taxpayer under N.J.S.A. 54:3-21 after the assessment), seek relief as to the balance from ... Pines , supra . 1 The Tax Court, in direct appeals under N.J.S.A. 54:3-21, also has the authority under N.J.S.A. 54 ...

docket:	02605-95
court:
decided:	1996-03-22
status:
citation:	15 N.J. Tax 455
Document Size:	49529