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 Results for ("N.J.S.A. 54:3-21")   31 to 45 of 191 results. Run time: 0.750 seconds | Search time: 0.743 seconds    
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31 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 739
... and 1995 Tax Years were pending in the Tax Court. N.J.S.A. 54:3-21. The Freeze Act has been applied to the 1994 Freeze ... Court, on or before April 1st of the tax year. N.J.S.A. 54:3-21. 2 "Failure to file a timely appeal is a fatal ... 427. “ [A]ppeals before the Tax Court, pursuant to N.J.S.A . 54:3-21 [and 54:51A-1], are de novo , but the Tax ... are exceptions to the standard April 1st limitations period of N.J.S.A . 54:3-21. “The theory of the Added and the Omitted Assessments ... following a timely appeal by Cranford or Taxpayer pursuant to N.J.S.A. 54:3-21. In construing the Freeze Act, it has been observed: ... increase the assessor's January 10th assessment of any parcel ( N.J.S.A. 54:3-21), or avoid the application of the Freeze Act for ...
docket: 01814-95
court:
decided: 1997-06-20
status:
citation: 16 N.J. Tax 550
Document Size: 83220
32 DOVER-CHESTER ASSOCIATES Block 47, Lots 51 and 53 v. RANDOLPH TOWNSHIP RANDOLPH TOWN CENTER ASSOCIATES, L.P Block 224, Lots 1, 4 83, 84 85, 86 v. RANDOLPH TOWNSHIP and -- rank: 734
... county board as they must be filed by August 15, N.J.S.A. 54:3-21, with judgments of the county board rendered no later than ...
docket: a3445-09
court: NJ Superior Court Appellate Division
decided: 2011-04-20
status: published
citation:
Document Size: 58302
33 DOVER-CHESTER ASSOCIATES Block 47, Lots 51 and 53 v. RANDOLPH TOWNSHIP RANDOLPH TOWN CENTER ASSOCIATES, L.P Block 224, Lots 1, 4 83, 84 85, 86 v. RANDOLPH TOWNSHIP and -- rank: 734
... county board as they must be filed by August 15, N.J.S.A. 54:3-21, with judgments of the county board rendered no later than ...
docket: a3446-09
court: NJ Superior Court Appellate Division
decided: 2011-04-20
status: published
citation: 419 N.J.Super. 184 16 A.3d 467
Document Size: 58469
34 TOWNSHIP OF FREEHOLD, v. CENTRASTATE HEALTHCARE SERVICES, INC., -- rank: 729
... whether Freehold’s omitted assessment appeals are time barred under N.J.S.A. 54:3-21 pursuant to the holding in RMC, since that decision was ... have been challenged by Freehold by filing timely appeals under N.J.S.A. 54:3-21, and not by resorting to seeking placement of omitted assessments ... the granted exemption, it should have filed timely appeals under N.J.S.A. 54:3-21. Per CHSI, this is the same relief that is afforded ... should have timely appealed the grant of tax exemption under N.J.S.A. 54:3-21 for tax years 2014 and 2015. It did not, which ... for the taxing district is to file timely appeals under N.J.S.A. 54:3-21, just as it would be for a taxpayer if its ... have been done, Freehold should have filed timely appeals under N.J.S.A. 54:3-21 (just as it did for tax years 2016- 2018). ...
docket: 00047-16
court: NJ Tax Court
decided: 2021-01-05
status: Published
citation:
Document Size: 43827
35 RUSSELL E. STODDARD v. RUTGERS, THE STATE UNIVERSITY -- rank: 727
... of the assessment list with the county board of taxation); N.J.S.A. 54:3-21 (providing for appeal by a taxpayer aggrieved by the valuation ... 330 N.J. Super. 502 , 505-06 (App. Div. 2000). N.J.S.A. 54:3-21 provides the process by which appeals are taken from real ... exemptions are tax appeals that must be brought pursuant to N.J.S.A. 54:3-21. See, e.g. , Brunson v. Rutherford Lodge No. 547 of ... filed by April 1 of the tax year in question. N.J.S.A. 54:3-21. As noted earlier, N.J.S.A. 54:3-21 is applicable to complaints contesting exemptions. Any amended complaint filed ... the dismissal were set forth in a bench opinion. See N.J.S.A. 54:3-21, which permits appeals by taxpayers and taxing districts but ...
docket: 03703-08
court:
decided: 2008-08-01
status:
citation:
Document Size: 49197
36 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 724
... file an individual tax appeal of his assessment pursuant to N.J.S.A. 54:3-21. None of the authority cited by Monroe Township is apposite ... assessment list. Consequently, petitions to the Board filed pursuant to N.J.S.A. 54:3-21 will not afford them the relief they seek. Monroe Township ...
docket: 01147-07
court:
decided: 2001-07-02
status:
citation:
Document Size: 68939
37 WESTFIELD HALL, INC. v. SCOTCH PLAINS TOWNSHIP -- rank: 706
... 8:2(c), which provides: Except as otherwise provided by N.J.S.A. 54:3-21 (direct review of certain assessments to the Tax Court) ... before the County Board of Taxation. [R. 8:2(c).] N.J.S.A. 54:3-21 governs the timeliness of taxpayer appeals, and provides, in pertinent ... the property subject to the appeal exceeds $1,000,000. [N.J.S.A. 54:3-21.] This provision should be read with an understanding that ... In opposition to the Township’s motion, Plaintiff argues that N.J.S.A. 54:3-21 cannot apply, because Plaintiff never actually received notice of the ...
docket: 000322-21
court: NJ Superior Court Appellate Division
decided: 2022-04-07
status: Unpublished
citation:
Document Size: 24224
38 SHORT HILLS ASSOCIATES/THE TAUBMAN CO. v. MILLBURN TOWNSHIP, -- rank: 704
... revaluation year counterclaim as a matter of law, pursuant to N.J.S.A. 54:3-21, was denied. This is a local property tax appeal filed ... counterclaim. This court finds plaintiff’s argument to be unpersuasive. N.J.S.A. 54:3-21 addresses when and under what circumstances a taxing district may ... taxation or a counterclaim with the Tax Court, as appropriate. [ N.J.S.A. 54:3-21.] Plaintiff misinterprets the language of N.J.S.A. 54:3-21 and case law to imply that a taxing district can ... that a taxing district can take an appeal pursuant to N.J.S.A. 54:3-21 on the basis that the original assessment is below the ... J. 433, 75 A. 2d 865 (1950), expressly held that N.J.S.A. 54:3-21 allowed an appeal by the taxing district on the ...
docket: 00917-02
court:
decided: 2002-08-19
status:
citation: 20 N.J. Tax 352
Document Size: 56305
39 /usr/local/share/www/libweb/collections/courts/appellate/006648-20.opn.html -- rank: 704
... App. Div. 1984), aff'd , 100 N.J. 418 (1985)). N.J.S.A. 54:3-21 prescribes the procedure for a “taxpayer” or a ... to institute a challenge to the local property tax assessment. N.J.S.A. 54:3-21, provides, in relevant part, that: [a] taxpayer feeling aggrieved by ... the property subject to the appeal exceeds $1,000,000. [ N.J.S.A. 54:3-21.] However, it is well settled that an aggrieved taxpayer need ... for filing a tax appeal “within the meaning of N.J.S.A. 54:3-21 because, as of such date, it had no interest in ... was an aggrieved taxpayer, as such term is construed, under N.J.S.A. 54:3-21. Pursuant to N.J.S.A. 2B:13-2, this ... the court concludes that it enjoys subject matter jurisdiction, under N.J.S.A. 54:3-21, to entertain plaintiff’s challenge to the Board’s ...
docket: 006648-20
court: NJ Tax Court
decided: 2013-02-28
status: unpublished
citation:
Document Size: 69371
40 /usr/local/share/www/libweb/collections/courts/tax/00877-18opn.opn.html -- rank: 704
... April 1 or May 1 of the tax year, see, N.J.S.A. 54:3-21(a)(1), resulting in county board appeals being decided was ... 54:4-38.1(a) or (b), is authorized by N.J.S.A. 54:3-21(a)(1) and (a)(2). 11 The Township argues that ... even if the assessment is over $1,000,000. See N.J.S.A. 54:3-21(a)(2) (a taxpayer or taxing district “may on ...
docket:
court: NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size: 40651
41 FREEHOLD BOROUGH v. NESTLE USA -- rank: 701
... Tax Court if the assessment exceeds $750,000) pursuant to N.J.S.A. 54:3-21. [10 N.J. Tax at 601]. Nestle contended that the ... assessments for those tax years within the time permitted by N.J.S.A. 54:3-21. Nestle asked this court to void the contested assessments. The ... to provide the plaintiff with more time than provided by N.J.S.A. 54:3-21 within which to appeal the fictitious $1 assessment of those ... would have been obliged to appeal by April 1, 2000. N.J.S.A. 54:3-21. See also, N.J.S.A. 54:4-23, which ... regular assessments by the date for appeal set forth in N.J.S.A. 54:3-21, which is currently April 1 of the tax year. Notably ...
docket: 04915-01
court:
decided: 2003-11-10
status:
citation: 21 N.J. Tax 138
Document Size: 49996
42 Surf Corporation v. City of North Wildwood -- rank: 701
... direct appeal challenging an assessment in the Tax Court. See N.J.S.A. 54:3-21. 1 The assessments on the parcels remained unchanged for tax ... a taxpayer aggrieved by the assessment on that parcel. See N.J.S.A. 54:3-21 (establishing the jurisdiction of this court to hear appeals filed ... 543. At the time that the 2009 Complaint was filed, N.J.S.A. 54:3-21 established this court’s jurisdiction to entertain a direct review ... cases of direct review by the Tax Court pursuant to N.J.S.A. 54:3-21, the complaint shall contain an allegation that the assessed valuation ...
docket: 03489-09
court: NJ Tax Court
decided: 2014-01-24
status: unpublished
citation:
Document Size: 73103
43 ROBERT AMSES, et al. v. BOROUGH OF AVALON, et al. -- rank: 698
... united states constitution. a.PLAINTIFFS HAD NO ADEQUATE REMEDY UNDER N.J.S.A. 54:3-21 EVEN IF THEY APPEALED THEIR OWN ASSESSMENTS TO THE CAPE ... PLAINTIFFS' TAX BURDEN. B.PLAINTIFFS HAD NO ADEQUATE REMEDY UNDER N.J.S.A. 54:3-21 EVEN [IF] THEY APPEALED THEIR OWN ASSESSMENTS TO THE CAPE ... PRESENTING THEIR CLAIMS. C.PLAINTIFFS HAD NO ADEQUATE REMEDY UNDER N.J.S.A. 54:3-21 EVEN IF THEY APPEALED THEIR OWN ASSESSMENTS TO THE TAX ... minus 15% of the average ratio for [the taxing] district." N.J.S.A. 54:3-21.3. N.J.S.A. 54:3-21a provides in ...
docket: A2668-04
court: NJ Superior Court Appellate Division
decided: 2006-04-07
status: unpublished
citation:
Document Size: 41792
44 ROBERT AMSES, et al. v. BOROUGH OF AVALON, et al. -- rank: 698
... united states constitution. a.PLAINTIFFS HAD NO ADEQUATE REMEDY UNDER N.J.S.A. 54:3-21 EVEN IF THEY APPEALED THEIR OWN ASSESSMENTS TO THE CAPE ... PLAINTIFFS' TAX BURDEN. B.PLAINTIFFS HAD NO ADEQUATE REMEDY UNDER N.J.S.A. 54:3-21 EVEN [IF] THEY APPEALED THEIR OWN ASSESSMENTS TO THE CAPE ... PRESENTING THEIR CLAIMS. C.PLAINTIFFS HAD NO ADEQUATE REMEDY UNDER N.J.S.A. 54:3-21 EVEN IF THEY APPEALED THEIR OWN ASSESSMENTS TO THE TAX ... minus 15% of the average ratio for [the taxing] district." N.J.S.A. 54:3-21.3. N.J.S.A. 54:3-21a provides in ...
docket: A2666-04
court: NJ Superior Court Appellate Division
decided: 2006-04-07
status: unpublished
citation:
Document Size: 41792
45 JOVSIM L.L.C. v. City of New Brunswick -- rank: 693
... the City alleged that it was seeking relief under “ N.J.S.A. 54:3-21 whereas the true value of said property exceeds the assessed ... 1996), a municipality lacks standing to file an appeal under N.J.S.A. 54:3-21 seeking an assessment reduction. The City also filed an amended ... municipality in cases of discriminatory assessment is appeal pursuant to N.J.S.A. 54:3-21,” and as long as the municipality’s decision to ... the very permission to municipalities to file appeals provided in N.J.S.A. 54:3-21 should the appeal use the Subject’s sale as evidence ...
docket: 011827-20
court: NJ Tax Court
decided: 2017-01-24
status: unpublished
citation:
Document Size: 54187
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