Search Rutgers Law Library N.J. Court Opinions

16 SF III KINDERKAMACK, LLC v. BOROUGH OF ORADELL, -- rank: 803

... set out the standard for bringing a tax appeal in N.J.S.A. 54:3-21, which provides in part: Except as provided in subsection b ... by filing a complaint directly with the State Tax Court. [N.J.S.A 54:3-21.] The courts have analyzed the meaning of “taxpayer,â ... the property tax assessment, were nevertheless “persons aggrieved” under N.J.S.A. 54:3- 21 and allowed to challenge the assessment because of either the ... 11 (Tax 1992) (finding the word “taxpayer” pursuant to N.J.S.A. 54:3-21 does not only mean “owner,” and plaintiff mortgagee ... Mobil was not a “taxpayer” within the meaning of N.J.S.A. 54:3- 21 are simply absent from the present matter. After a review ... appeals as applicable in this case is set out in N.J.S.A. 54:3-21 and is strictly construed. Therefore, if a tax 21 ...

docket:	005860-21
court:	NJ Superior Court Appellate Division
decided:	2022-10-21
status:	Published
citation:
Document Size:	51519

17 /usr/local/share/www/libweb/collections/courts/tax/014534-15.opn.html -- rank: 793

... aggrieved” by the assessments on the Subject for purposes of N.J.S.A. 54:3-21. Plaintiff also notes that this court’s jurisdiction includes â ... plaintiff was to challenge the assessments on the Subject under N.J.S.A. 54:3-21, thus, this court can exercise jurisdiction to “effectuate relief ... especially since the taxpayer “fits within the language of N.J.S.A. 54:3-21 authorizing appeals to the county board as a[n â ... et seq.] under” the local property tax appeals statute. See N.J.S.A. 54:3-21(b). * This archive is a service of Rutgers School of ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	51160

18 CITY OF ATLANTIC CITY v. ACE GAMING, LLC -- rank: 788

... County Board of Taxation (hereinafter the “Board”) pursuant to N.J.S.A. 54:3-21. After a hearing was held, the Board issued its judgment ...

docket:	00157-97
court:
decided:	2006-05-12
status:
citation:
Document Size:	361722

19 CITY OF ASBURY PARK v. CASTAGNO TIRES -- rank: 783

... since the filing deadline for that year was April 1. N.J.S.A . 54:3-21. Although there is no provision in the Tax Abatement Law ... to the county board, taxpayer fits within the language of N.J.S.A . 54:3-21 authorizing appeals to the county board as a "taxpayer feeling ...

docket:	12905-92
court:
decided:	1993-09-27
status:
citation:	13 N.J. Tax 488
Document Size:	96509

20 MASE LAND CO. v. JEFFERSON TOWNSHIP -- rank: 783

... direct appeal of a local property tax matter pursuant to N.J.S.A. 54:3-21, a counterclaim may be filed within 20 days from the ... filed after the deadline for filing the complaint provided by N.J.S.A. 54:3-21.” The statute to which the rule refers, N.J.S.A. 54:3-21, provides for the filing of an initial appeal with the ... taxation or a counterclaim with the Tax Court, as appropriate. [ N.J.S.A. 54:3-21.] In response to the motion, defendant cites the introductory language ... only to direct appeals to the Tax Court pursuant to N.J.S.A. 54:3-21. Accordingly, defendant argues that the statute and rule are inapplicable ... judgment as the date of mailing. Before the amendment of N.J.S.A. 54:3-21 in 1987 by L. 1987 c. 185, § 1, ...

docket:	04391-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 439
Document Size:	37352

21 BEACH CREEK MARINA v. CITY OF NORTH WILDWOOD -- rank: 778

... is that the forty-five day limitation on appeal under N.J.S.A. 54:3-21 did not apply and the court agreed. At that time ... function of the County Board of Taxation was governed by N.J.S.A. 54:3-21.4. After finding that the forty-five day appeal period under N.J.S.A. 54:3-21 did not apply because the decision to extend the appeal period was governed by Section 21.4, and that N.J.S.A. 54:3-21.5 was inapplicable, the court went on to hold that ... indeed, be a reasonable amount of time and that under N.J.S.A. 54:3-21.4, the county board could have properly extended the time ... Chapter 75 notice, the court went on to hold that N.J.S.A. 54:3-21 did not apply, but that forty-five days would ...

docket:	a3986-07
court:	NJ Superior Court Appellate Division
decided:	2009-05-18
status:	unpublished
citation:
Document Size:	71411

22 Omega Self Storage of NJ, LLC v. Township of Lawrence -- rank: 770

... a taxpayer aggrieved by the assessment within the meaning of N.J.S.A. 54:3-21. As a result, the Complaint did not establish jurisdiction in ... jurisdiction to review assessments on real property is established by N.J.S.A. 54:3-21. The statute provides in relevant part that: [A] taxpayer feeling ... by filing a complaint directly with the State Tax Court. [ N.J.S.A. 54:3-21]. Compliance with the filing requirement is a necessary predicate to ... assessed valuation” of the leased property within the meaning of N.J.S.A. 54:3-21. In that case, an entity that operated a supermarket was ... tenant’s tax appeals to proceed. The Court held that N.J.S.A. 54:3-21 “is not an insurmountable bar to the prosecution of ... certificate was not an aggrieved taxpayer within the meaning of N.J.S.A. 54:3-21. Although the purchaser paid taxes on the relevant property ...

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

23 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 755

... with the tax assessor's office in Howell Township. See N.J.S.A. 54:3-21. On December 11, 1991, Hovbilt filed a complaint with the ... of appeal with the county board of taxation (county board). N.J.S.A. 54:3-21. The county board can compel the attendance of witnesses and ... board before April 1 of the tax year at issue. N.J.S.A. 54:3-21. ( L. 1991, c. 75, changed the date for filing petitions ... the county board within the statutory limitation period pursuant to N.J.S.A. 54:3-21 also forecloses plaintiff's right of appeal to the Tax ... an exception to the standard tax-appeal process authorized by N.J.S.A. 54:3-21. The statute provides an extended period of relief after the ... of Errors statute was a "deviation from this appeal procedure [ N.J.S.A. 54:3-21], which is the method established by the Legislature for ...

docket:	a-9-94
court:	njsupreme
decided:	1994-12-22
status:
citation:	138 N.J. 598
Document Size:	85094

24 WESTERHOLD v. TOMS RIVER TOWNSHIP -- rank: 755

... tax year 2020 are cognizable in the Tax Court under N.J.S.A. 54:3-21 as in effect at the time the 2020 appeals were ... further finds that as a result of the amendment to N.J.S.A. 54:3-21 the third-party appeals filed by plaintiffs for tax years ... Conclusions of Law A. Amendment to third-party appeals under N.J.S.A. 54:3-21 The Tax Court is a court of limited jurisdiction, defined ... party appeals.” As to such appeals, the provisions of N.J.S.A. 54:3-21 are controlling. Prior to February 21, 2022, N.J.S.A. 54:3-21(a) read as follows: a. (1) Except as provided in ... of taxation by filing with it a petition of appeal; [ N.J.S.A. 54:3-21(a)(1) (emphasis supplied).] 7 The statute permitted a ...

docket:	10281-20
court:	NJ Superior Court Appellate Division
decided:	2024-02-20
status:
citation:
Document Size:	27046

25 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 755

... file a timely appeal challenging the assessments as required by N.J.S.A. 54:3-21, and further that Sentinel is foreclosed from any relief because ... or response to the Borough’s cross-motion. ANALYSIS Under N.J.S.A. 54:3-21(a), a taxpayer “feeling aggrieved by the assessed valuationâ ... completed in the taxing district, whichever date is later . . .” N.J.S.A. 54:3-21(a)(2). A direct appeal to the Tax Court is ... N.J. Tax 224, 227 (Tax 1979). Sentinel maintains that N.J.S.A. 54:3-21(a) does not apply because it is asking this court ... that its position is different from above precedent because: (i) N.J.S.A. 54:3-21(a) provides a limitations period to a taxpayer against an ... valuation placed by the assessor on the seven antennas. Therefore N.J.S.A. 54:3-21 does not apply; (ii) in cases involving denial of ...

docket:	15556-14
court:	NJ Tax Court
decided:	2015-02-12
status:	unpublished
citation:
Document Size:	39261

26 NEW JERSEY TRANSIT CORPORATION V. BOROUGH OF SOMERVILLE -- rank: 752

... real-property tax assessments -- the filing time limitations imposed under N.J.S.A. 54:3-21 or the ten-year period imposed under N.J.S ... been timely filed within the statutory limitations period imposed by N.J.S.A. 54:3-21.     Transit appealed to the Appellate Division, arguing that N.J ... falls within the specific and express limitations period provided in N.J.S.A. 54:3-21. 1.    In 1991, this Court abrogated the common-law nullum ... real-property tax appeals, whereas the filing deadline imposed under N.J.S.A. 54:3-21 in contesting property tax assessments has been applied to governmental entities. The Legislature could not have intended N.J.S.A. 54:3-21, Transit's appeals for tax years 1981 to 1990, filed ... and its instrumentalities strictly adhere to the filing deadlines of N.J.S.A. 54:3-21. Statutes of limitations in tax cases must be strictly ...

docket:	a-71-94
court:	njsupreme
decided:	1995-04-19
status:
citation:	139 N.J. 582
Document Size:	40228

27 Tonnelle Center LLC v. Township of North Bergen -- rank: 747

... from Plaintiff’s failure to file a timely appeal under N.J.S.A. 54:3-21(a)(1). For the reasons explained below, the court grants ... direct appeal of its 2022 local property taxes pursuant to N.J.S.A. 54:3-21, which allows for direct appeals of assessments more than $1 ... court on September 16, 2022. 8 II. Conclusions of Law N.J.S.A. 54:3-21(a)(1) prescribes the procedure for appealing a property assessment ... feels discriminated against by the assessed valuation of other property. N.J.S.A. 54:3-21(a)(1) provides, in relevant part, that: A taxpayer feeling ... 000, by filing a complaint directly with the tax court. [N.J.S.A. 54:3-21(a)(1)] Thus, a necessary predicate to challenging the assessed ... “[f]ailure to file a timely appeal pursuant to N.J.S.A. 54:3-21[] . . . is a fatal jurisdictional defect requiring dismissal of the ...

docket:	009702-22
court:	NJ Superior Court Appellate Division
decided:	2023-02-10
status:	Unpublished
citation:
Document Size:	41202

28 JANTZEN, GIUSEPPIN NINA MATTHEW D., v. GREEN TOWNSHIP, -- rank: 742

... “[f]ailure to file a timely appeal pursuant to N.J.S.A. 54:3-21[] . . . is a fatal jurisdictional defect requiring dismissal of the complaint ... same date within the same act, the Legislature also amended N.J.S.A. 54:3-21, which governs annual assessment appeals, with substantially similar “bulk ... amend N.J.S.A 54:4-63.11 and N.J.S.A. 54:3- 21 to include the bulk mailing language, the court had made ... Court decisions address exceptions to the filing deadline established by N.J.S.A. 54:3-21, which simultaneously received a substantially similar amendment as N.J ... courts have extended the appeal filing deadlines set forth in N.J.S.A. 54:3-21, not only due to the statutory mandate, but also because ... lacked subject matter jurisdiction over the plaintiff’s complaint under N.J.S.A. 54:3-21, the court observed that in considering the due process ...

docket:	08224-22
court:	NJ Superior Court Appellate Division
decided:	2023-05-30
status:	Published
citation:
Document Size:	68080

29 TOWN OF SECAUCUS, Plaintiff, APPROVED FOR PUBLICATION IN THE NEW JERSEY REPORTS v. CITY OF JERSEY CITY et al. -- rank: 742

... county equalization proceeding. Secaucus then filed these appeals pursuant to N.J.S.A. 54:3-21, which permits an appeal by “a taxing district which ... the Ordinance. Even if plaintiff’s appeals are timely under N.J.S.A. 54:3-21, the appeals should be dismissed under the doctrines of laches ... the Morris County Board of Taxation was August 15, 1988, N.J.S.A. 54:3-21 [(which date has since been changed, by statutory amendment, to ... 1, 1998 and April 1, 1999, respectively, as established by N.J.S.A. 54:3-21. Consequently, I reject defendants’ contentions that the forty-five day ... Defendants acknowledge that plaintiff’s appeals were timely filed under N.J.S.A. 54:3-21, but contend that the appeals nevertheless should be dismissed under ... defendants, the appeals were filed in a timely fashion under N.J.S.A. 54:3-21. Plaintiff distinguishes between a challenge to the basic validity ...

docket:	02484-98
court:
decided:	2000-05-19
status:
citation:	19 N.J. Tax 10
Document Size:	134297

30 OF LOUIS PAUL HENNEFELD et al. v. TOWNSHIP OF MONTCLAIR, -- rank: 742

... lpt/lptdisv.htm (last visited January 25, 2005). See also N.J.S.A. 54:3-21. The assessment date for tax year 2004 (i.e. October ... lpt/lptdisv.htm (last visited January 25, 2005). See also N.J.S.A. 54:3-21. 5 Assembly, No. 3629; introduced January 10, 2005. See Tom ...

docket:	07682-04
court:
decided:	2005-03-15
status:
citation:	22 N.J. Tax 166
Document Size:	117061