Search Rutgers Law Library N.J. Court Opinions

76 Juliet Michaud v. South Orange Village Township -- rank: 642

... an “aggrieved taxpayer” as such term is defined under N.J.S.A. 54:3-21 and therefore, had standing to prosecute the appeal in this ...

docket:	14055-13
court:	NJ Tax Court
decided:	2014-10-17
status:	unpublished
citation:
Document Size:	64810

77 /usr/local/share/www/libweb/collections/courts/tax/007285-2009opn.opn.html -- rank: 637

... of market rent and capitalization 2 For tax year 2009, N.J.S.A. 54:3-21 permitted a direct appeal to be filed with this court ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	57349

78 JOVSIM, LLC v. CITY OF NEW BRUNSWICK -- rank: 637

... such a holding would effectively nullify the statutory authority in N.J.S.A. 54:3-21, which allows taxing districts to appeal a property's assessment ... in connection with a district-wide revaluation would effectively nullify N.J.S.A. 54:3-21, which grants tax districts the right to appeal assessments to ...

docket:	a4832-18
court:	NJ Superior Court Appellate Division
decided:	2021-11-17
status:	Unpublished
citation:
Document Size:	28839

79 /usr/local/share/www/libweb/collections/courts/appellate/a5195-10.opn.html -- rank: 635

... the judge determined that looking at the legislative intent through N.J.S.A. 54:3-21 and N.J.S.A. 18:12A-1.6(a ... 4:30 p.m. jurisdictional deadline was erroneous." We disagree. N.J.S.A. 54:3-21(a) provides that, except in a year in which a ... Tax 1999) ("Failure to file a timely appeal pursuant to N.J.S.A. 54:3-21[] . . . is a fatal jurisdictional defect requiring dismissal of the complaint ... with cases dismissing tax appeals filed outside the timeframe of N.J.S.A. 54:3-21. See, e.g. , Lamantia v. Howell Twp. , 12 N.J ... appellants have outlined the steps they took to comply with N.J.S.A. 54:3-21, they were unable to file the appeals because the courier ... these factors militate against finding that appellants substantially complied with N.J.S.A. 54:3-21. Citing a lack of uniformity among the various county ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	49123

80 KYOON SHIN v. BOROUGH OF NORWOOD -- rank: 635

... the judge determined that looking at the legislative intent through N.J.S.A. 54:3-21 and N.J.S.A. 18:12A-1.6(a ... 4:30 p.m. jurisdictional deadline was erroneous." We disagree. N.J.S.A. 54:3-21(a) provides that, except in a year in which a ... Tax 1999) ("Failure to file a timely appeal pursuant to N.J.S.A. 54:3-21[] . . . is a fatal jurisdictional defect requiring dismissal of the complaint ... with cases dismissing tax appeals filed outside the timeframe of N.J.S.A. 54:3-21. See, e.g. , Lamantia v. Howell Twp. , 12 N.J ... appellants have outlined the steps they took to comply with N.J.S.A. 54:3-21, they were unable to file the appeals because the courier ... these factors militate against finding that appellants substantially complied with N.J.S.A. 54:3-21. Citing a lack of uniformity among the various county ...

docket:	a4927-10
court:	NJ Superior Court Appellate Division
decided:	2012-07-06
status:	unpublished
citation:
Document Size:	49983

81 BRUNO LATO v. ROCKAWAY TOWNSHIP -- rank: 635

... of acquisition of the certificate, is a “taxpayer” under N.J.S.A. 54:3-21 and has standing to prosecute an appeal. N.J.S.A. 54:3-21 provides in relevant part that “[a] taxpayer feeling aggrieved ... The “check” on this governmental action is contained in N.J.S.A. 54:3-21 which provides to the “taxpayer” the right to challenge ...

docket:	06383-96
court:
decided:	1997-03-21
status:
citation:	16 N.J. Tax 355
Document Size:	68942

82 KYOON SHIN v. BOROUGH OF NORWOOD -- rank: 635

... the judge determined that looking at the legislative intent through N.J.S.A. 54:3-21 and N.J.S.A. 18:12A-1.6(a ... 4:30 p.m. jurisdictional deadline was erroneous." We disagree. N.J.S.A. 54:3-21(a) provides that, except in a year in which a ... Tax 1999) ("Failure to file a timely appeal pursuant to N.J.S.A. 54:3-21[] . . . is a fatal jurisdictional defect requiring dismissal of the complaint ... with cases dismissing tax appeals filed outside the timeframe of N.J.S.A. 54:3-21. See, e.g. , Lamantia v. Howell Twp. , 12 N.J ... appellants have outlined the steps they took to comply with N.J.S.A. 54:3-21, they were unable to file the appeals because the courier ... these factors militate against finding that appellants substantially complied with N.J.S.A. 54:3-21. Citing a lack of uniformity among the various county ...

docket:	a5968-10
court:	NJ Superior Court Appellate Division
decided:	2012-07-06
status:	unpublished
citation:
Document Size:	49983

83 /usr/local/share/www/libweb/collections/courts/appellate/a5196-10.opn.html -- rank: 635

... the judge determined that looking at the legislative intent through N.J.S.A. 54:3-21 and N.J.S.A. 18:12A-1.6(a ... 4:30 p.m. jurisdictional deadline was erroneous." We disagree. N.J.S.A. 54:3-21(a) provides that, except in a year in which a ... Tax 1999) ("Failure to file a timely appeal pursuant to N.J.S.A. 54:3-21[] . . . is a fatal jurisdictional defect requiring dismissal of the complaint ... with cases dismissing tax appeals filed outside the timeframe of N.J.S.A. 54:3-21. See, e.g. , Lamantia v. Howell Twp. , 12 N.J ... appellants have outlined the steps they took to comply with N.J.S.A. 54:3-21, they were unable to file the appeals because the courier ... these factors militate against finding that appellants substantially complied with N.J.S.A. 54:3-21. Citing a lack of uniformity among the various county ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	49123

84 /usr/local/share/www/libweb/collections/courts/appellate/a5159-10.opn.html -- rank: 635

... the judge determined that looking at the legislative intent through N.J.S.A. 54:3-21 and N.J.S.A. 18:12A-1.6(a ... 4:30 p.m. jurisdictional deadline was erroneous." We disagree. N.J.S.A. 54:3-21(a) provides that, except in a year in which a ... Tax 1999) ("Failure to file a timely appeal pursuant to N.J.S.A. 54:3-21[] . . . is a fatal jurisdictional defect requiring dismissal of the complaint ... with cases dismissing tax appeals filed outside the timeframe of N.J.S.A. 54:3-21. See, e.g. , Lamantia v. Howell Twp. , 12 N.J ... appellants have outlined the steps they took to comply with N.J.S.A. 54:3-21, they were unable to file the appeals because the courier ... these factors militate against finding that appellants substantially complied with N.J.S.A. 54:3-21. Citing a lack of uniformity among the various county ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	49123

85 REGENT CARE CENTER, INC., Plaintiff, v HACKENSACK CITY -- rank: 632

... the Tax Court by April 1, 1997 as provided by N.J.S.A. 54:3-21. Since it is this court’s determination that taxpayer’s ... the issuance of a notification of a change in assessment. [ N.J.S.A. 54:3-21] It is clear that all complaints to the Tax Court ... year, which in this case would be April 1, 1997. N.J.S.A. 54:3-21 permits the filing of a complaint later than April 1 ... an appeal. Failure to file a timely appeal pursuant to N.J.S.A. 54:3-21, however, is a fatal jurisdictional defect requiring dismissal of the ... no notification of a change in assessment as defined by N.J.S.A. 54:3-21. There was, however, an erroneous notification sent to taxpayer which ... would be the same as the previous year’s assessment. N.J.S.A. 54:3-21 does not cover the situation where the purported notice ...

docket:	05835-97
court:
decided:	1999-11-16
status:
citation:	18 N.J. Tax 320
Document Size:	21004

86 Center for Molecular Medicine and Immunology v. Township of Belleville -- rank: 632

... dismissed said complaint by reason of late filing pursuant to N.J.S.A. 54:3-21. On July 14, 1997, taxpayer appealed the Essex County Board ... of New Jersey prior to April 1, 1997, pursuant to N.J.S.A. 54:3-21. While taxpayer did meet with the defendant municipality on May ... not file an appeal by April 1, 1997, pursuant to N.J.S.A. 54:3-21; thereby, depriving the Tax Court of jurisdiction. The municipality raised ... did not adhere to the tax appeal deadline pursuant to N.J.S.A. 54:3-21. 1 Said statute requires aggrieved taxpayers to file their appeal ... from the date of receipt (March 31, 1998) pursuant to N.J.S.A. 54:3-21. Therefore, the taxpayer had an opportunity to file a timely ...

docket:	04369-97
court:
decided:	1998-12-14
status:
citation:	18 N.J. Tax 215
Document Size:	46201

87 JEFFREY S. FELD v. THE CITY OF ORANGE TOWNSHIP -- rank: 624

... assessment of another's property in the county pursuant to N.J.S.A. 54:3-21, a statute that is applicable to property tax appeals. 1 ... VI , A-3911-12. We do not retain jurisdiction. 1 N.J.S.A. 54:3-21(a) provides in relevant part: [A] taxpayer . . . feeling discriminated against ...

docket:	a4880-12
court:	NJ Superior Court Appellate Division
decided:	2015-03-26
status:	unpublished
citation:
Document Size:	46253

88 JEFFREY S. FELD v. THE CITY OF ORANGE TOWNSHIP -- rank: 624

... assessment of another's property in the county pursuant to N.J.S.A. 54:3-21, a statute that is applicable to property tax appeals. 1 ... VI , A-3911-12. We do not retain jurisdiction. 1 N.J.S.A. 54:3-21(a) provides in relevant part: [A] taxpayer . . . feeling discriminated against ...

docket:	a3911-12
court:	NJ Superior Court Appellate Division
decided:	2015-03-26
status:	unpublished
citation:
Document Size:	46251

89 SeaboardLanding, LLC v. Borough of Penns Grove -- rank: 624

... of assessments placed on property in a revaluation year. See N.J.S.A. 54:3-21. It is not unusual for the county boards of taxation ... file a challenge to the assessment, files an untimely challenge, N.J.S.A. 54:3-21; F.M.C. Stores , supra , 100 N.J. at 425 ...

docket:	00091-09
court:	NJ Tax Court
decided:	0000-00-00
status:	Unpublished
citation:
Document Size:	61666

90 BETTY SIMON, TRUSTEE, L.L.C. v. CHICAGO TITLE INSURANCE COMPANY -- rank: 617

... argues that plaintiffs' claim for reimbursement is time-barred by N.J.S.A. 54:3-21. A taxpayer "feeling aggrieved by the assessed valuation of the ... 1995), that State agencies are taxpayers within the meaning of N.J.S.A. 54:3-21 and must meet the April 1 deadline to assert a ... entity it was not bound by the deadline requirement of N.J.S.A. 54:3-21. The Court explained that the issue would not often arise ... years involved in Somerville (1981 to 1990), the Legislature amended N.J.S.A. 54:3-21 by what is commonly referred to as "Chapter 75." L ... 310 (Tax 1999). The legislation added a corresponding provision to N.J.S.A. 54:3-21, requiring appeals to be filed on or before April 1 ... In Somerville , the court applied the pre-amendment version of N.J.S.A. 54:3-21. See Somerville , supra , 139 N.J. at 588. The ...

docket:	a5893-01
court:	njappellate
decided:	1994-07-22
status:	published
citation:	363 N.J.Super. 582 363 N.J. Super. 582
Document Size:	19203