Search Rutgers Law Library N.J. Court Opinions

61 Francis E. and Judith B. Batcha v. Hopewell Township -- rank: 663

... assessment by the statutory deadline of April 4, 1994. See N.J.S.A. 54:3-21 (The filing deadline expressed in the statute is April 1 ... 1996) for receiving appeals for the tax year 1996. See N.J.S.A. 54:3-21. Plaintiffs then filed a complaint with the Tax Court contending ...

docket:	05217-96
court:
decided:	1997-06-13
status:
citation:	18 N.J. Tax 1
Document Size:	64782

62 VNO 1105 State Hwy 36 L.L.C. by Stop Shop As Tenant v. Township of Hazlet -- rank: 663

... its counterclaim was timely. ANALYSIS A. Time to File Counterclaims N.J.S.A. 54:3-21(a)(1) provides that time limitations for a counterclaim as ... such as Monmouth County where the Subject is located. See N.J.S.A. 54:3- 21(a)(2). However, the same 20-day deadline applies for ... filed after the deadline for filing the complaint provided by N.J.S.A. 54:3-21.” R. 8:4-3(a). Under R. 1:3 ... complaint on April 2, 2018. Under the plain language of N.J.S.A. 54:3- 21(a)(2), the Township had 20 days after service of ... claim which is made beyond the limitation period provided by N.J.S.A. 54:3-21.”). 5 except in response to amended and supplementary pleadings ...

docket:	007243-18
court:	NJ Tax Court
decided:	2018-08-20
status:	Unpublished
citation:
Document Size:	24535

63 NEW JERSEY TRANSIT CORPORATION v. CITY OF NEWARK -- rank: 663

... general application, must yield to the more specific mandate of N.J.S.A. 54:3-21, namely, that appeals to the county board from property tax ... First, the case dealt with appeals from regular assessments under N.J.S.A. 54:3-21, not appeals from omitted assessments under N.J.S.A ... years in which Authority failed to file appeals pursuant to N.J.S.A. 54:3-21). [139 N.J. at 589-590] Plaintiff's claim of ... falls within the specific and express limitations period provided in N.J.S.A. 54:3-21. 139 N.J. at 592. I conclude that the Supreme ... unless it can be distinguished on the grounds (1) that N.J.S.A. 54:3-21 applies to appeals of regular assessments, while the instant case ... case (quoted approvingly in the Supreme Court's opinion) about N.J.S.A. 54:3-21 applies, pari passu to omitted\added assessments: [T]he ...

docket:	00732-94
court:
decided:	1996-05-28
status:
citation:	16 N.J. Tax 1
Document Size:	54435

64 Sean D. O'Rourke v. Township of Fredon -- rank: 660

... to dismiss each complaint for plaintiffs’ failure to comply with N.J.S.A. 54:3-21, N.J.A.C. 18:12A-1.6(j), and ... provided (lack of prosecution) and (2) appeal not timely filed ( N.J.S.A. 54:3-21). Timely Filing of a Petition of Appeal Practice before the ... of taxation by filing with it a petition of appeal . . . . [ N.J.S.A. 54:3-21(a).] To properly file with the County Boards of Taxation ... for appeals filed directly with the Tax Court, “neither N.J.S.A. 54:3-21 . . . nor R. 8:4-1(a)(4) impose a strict ... a deadline would have required it to add language to N.J.S.A. 54:3-21 which the statute’s plain meaning and legislative history did ... recognized in Hopatcong Fuel On You , the plain language of N.J.S.A. 54:3-21 does not require a strict deadline for service upon ...

docket:	11675-09
court:
decided:	2010-06-10
status:
citation:
Document Size:	38603

65 TOWN OF SECAUCUS, v. CITY OF JERSEY CITY AND <br -- rank: 660

... the April 1 filing deadline for local property tax appeals. N.J.S.A. 54:3-21. I relied on the following: 1) language in the Fox ... A. 54:51A-1(a) or by direct appeal under N.J.S.A. 54:3-21. Id. at 70. I adhere to my ruling in the ... April 1 of each pretax year as set forth in N.J.S.A. 54:3-21 and not the forty-five day period for actions in ... reflected in decisions interpreting expansively the term “taxpayer” in N.J.S.A. 54:3-21. See , e.g. , Village Supermarkets, Inc. v. West Orange Tp ... appeal assessments in the county in which they are located. N.J.S.A. 54:3-21. This ability to remedy improper governmental action and enforce the ...

docket:	02467-98
court:
decided:	2002-12-05
status:
citation:	20 N.J. Tax 384
Document Size:	150354

66 DAVIS & ASSOCIATES, L.L.C. Plaintiff, APPROVED FOR PUBLICATION IN NEW JERSEY v. REPORTS STAFFORD TOWNSHIP, -- rank: 660

... and sought review pursuant to the time extension provisions of N.J.S.A. 54:3- 21.4. The petition and filing fee were returned along with ... 30, 1999 from the county tax administrator referencing R.S. [ N.J.S.A.] 54:3-21, which provides that an appeal of an assessment on the ... filed by April l, l999, the statutory deadline imposed by N.J.S.A. 54:3-21. In support of its motion the municipality submitted the certifications ... Constitutions require an extension of the statutory filing deadline of N.J.S.A. 54:3-21 to a reasonable time after receipt of the tax bills ... principles necessitated the extension of the filing appeal deadline under N.J.S.A. 54:3-21 and expressly limited its holding to the “unique facts ... for the thirteen parcels. The strict jurisdictional rule established by N.J.S.A. 54:3-21, that an appeal must be filed by April l ...

docket:	04840-99
court:
decided:	2000-03-22
status:
citation:	18 N.J. Tax 621
Document Size:	57535

67 UNITED PENTECOSTAL CHURCH OF CAMDEN, INC. VS. CITY OF CAMDEN -- rank: 658

... Tax Court. Defendant also said the statute of limitations under N.J.S.A. 54:3-21(a)(1) to file a complaint regarding a tax assessment ... to file an appeal from a tax assessment pursuant to N.J.S.A. 54:3- 21(a)(1). In addition, the court concluded plaintiff did not ... it did not pay the property taxes at issue. Under N.J.S.A. 54:3-21(a)(1), an aggrieved taxpayer may appeal its property tax ... from the tax assessment or exempt status determination. As stated, N.J.S.A. 54:3-21(a)(1) requires an aggrieved taxpayer to appeal to the ... 3006 (2024). A-1648-22 12 critical,' the deadlines in N.J.S.A. 54:3-21 are strictly construed. Prime Acct. Dep't, 212 N.J ... L. 1987, c. 185, § 1 (codified as amended at N.J.S.A. 54:3-21). Summary judgment was also properly granted on the grounds ...

docket:	a1648-22
court:	appellate
decided:	2024-03-26
status:	Unpublished
citation:
Document Size:	23823

68 CITY OF EAST ORANGE v. Block 6100: Lots 3,4,7-10,14-16,18,19,21, 24,25, TOWNSHIP OF LIVINGSTON -- rank: 655

... appeals for the 2009 and 2010, as set forth in N.J.S.A. 54:3-21; and (ii) Plaintiffs’ failure to pay the disputed property tax ... tax appeals for 2009 and 2010, as set forth in N.J.S.A. 54:3-21; Plaintiffs failure to pay the disputed property tax assessments in ... of taxation”); N.J.S.A. 54:51A-2 and N.J.S.A. 54:3-21 (Tax Court can determine challenges to “the assessed valuation ...

docket:	00007-12
court:
decided:	2011-11-29
status:
citation:
Document Size:	51293

69 ROYAL TAX LIEN SERVICES, L.L.C. v. MARINA BAY TOWERS URBAN RENEWAL II L.P. -- rank: 655

... a 2003 tax appeal would have been April 1, 2003. N.J.S.A. 54:3-21(a). Given the assessment date and filing deadline, the Legislature ... property with respect to the Beach Creek tax lien because N.J.S.A. 54:3-21 confers exclusive jurisdiction of this matter to the Tax Court ... the taxpayer's property" may appeal to the Tax Court. N.J.S.A. 54:3-21(a). The issue here, however, is not related to the ... its lien on the property for nonpayment of taxes. Therefore, N.J.S.A. 54:3-21 is inapplicable. The judge instead, properly relied on N.J ...

docket:	a1638-13
court:	NJ Superior Court Appellate Division
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	71847

70 PATERSON CITY v. PATERSON COALITION FOR HOUSING, INC -- rank: 650

... the . . . complaint to file a . . . counterclaim with the Tax Court[.] [ N.J.S.A. 54:3-21(a)(1).] "Thus, a tax appeal [or counterclaim] must be ... on behalf of an aggrieved taxpayer within the meaning of N.J.S.A. 54:3-21." Prime Accounting Dep't , supra , 212 N.J. at 506. N.J.S.A. 54:3-21(a)(1) does not permit the filing of a consent ... timeliness of a tax appeal is critical." Id. at 507. " N.J.S.A. 54:3-21 imposes a strict deadline of 'April 1, or 45 days ... completed in the taxing district, whichever is later[.]'" Ibid. (quoting N.J.S.A. 54:3-21). "[B]oth appealing taxpayer and taxing districts must adhere strictly ... Coalition failed to adhere to the strict deadlines prescribed by N.J.S.A. 54:3-21. Coalition did not file a tax appeal or counterclaim ...

docket:	a2287-14
court:	NJ Superior Court Appellate Division
decided:	2017-02-23
status:	unpublished
citation:
Document Size:	28157

71 DSC OF NEWARK ENTERPRISES, INC. v. SOUTH PLAINFIELD BOROUGH -- rank: 650

... filing date for local property tax appeals was approaching. See N.J.S.A. 54:3-21. It is probable that, because of the volume of work ...

docket:	05609-03
court:
decided:	2009-05-12
status:
citation:
Document Size:	52685

72 Joseph & Remy Frisina v. Newark -- rank: 650

... by August 15, 1991, (April 1 for all subsequent years, N.J.S.A. 54:3-21 as amended by §§28 and 50 of L ... tax payment requirement from three to one quarterly payment. See N.J.S.A. 54:3-21, as amended by L. 1991, c. 75, §§ 28, 30, and 50. 3 See N.J.S.A. 54:3-21.4 permitting extensions of time for filing appeals to county ...

docket:	02506-92
court:
decided:	1995-07-24
status:
citation:	15 N.J. Tax 357
Document Size:	47802

73 JESSE WOLOSKY v. FREDON TWP. -- rank: 647

... the assessment on the Holensteins’ single-family residence pursuant to N.J.S.A. 54:3-21(a)(1). On June 2, 2016, the Holensteins served what ... Tax 574 , 587 (Tax 2015) that, Subsection (a)(1) of N.J.S.A. 54:3-21 provides in pertinent part that [A] taxpayer . . . feeling discriminated against ... See, N.J.S.A. 54:48-4. Here, under N.J.S.A. 54:3-21, Mr. Wolosky appealed the local property tax assessments set by ... A. 54:51A-22 have not been made applicable to N.J.S.A. 54:3-21 third-party tax appeals. 28 Mr. Wolosky claims that Fredon ...

docket:	08267-16
court:	NJ Tax Court
decided:	2019-12-18
status:	Published
citation:
Document Size:	77747

74 /usr/local/share/www/libweb/collections/courts/tax/18815-12.opn.html -- rank: 645

... rules set out for a timely filing of appeal under N.J.S.A. 54:3-21. See , Hovbilt , 138 N.J. 598, 602. By contrast, N ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	100007

75 Jaydor Corp. v. Millburn Township -- rank: 645

... an appeal from that assessment to this court pursuant to N.J.S.A. 54:3-21. After a trial, I concluded that the property was overassessed ... and accordingly, no discrimination relief would be appropriate. 3 Under N.J.S.A. 54:3-21, "a taxing district which may feel discriminated against by the ...

docket:	01036-97
court:
decided:	1998-04-20
status:
citation:	17 N.J. Tax 378
Document Size:	80360