Search Rutgers Law Library N.J. Court Opinions

91 SIEGFRIED O., et al. v. HOLMDEL TOWNSHIP -- rank: 614

... regard to tax appeals was established by the Legislature in N.J.S.A. 54:3-21. That statute provides in pertinent part: A taxpayer feeling aggrieved ... ” “aggrieved,” and “property” as used in N.J.S.A. 54:3-21. After analyzing the statute’s legislative history, the Tax Court ... him standing to appeal that property’s taxes pursuant to N.J.S.A. 54:3-21. The Legislature recognized that the marital residence holds special significance ... Slater qualifies as a “ taxpayer” within the meaning of N.J.S.A. 54:3-21 based upon his possessory right to the marital residence and ... as “ the taxpayer’s property” within the meaning of N.J.S.A. 54:3-21 since Mr. Slater’s possessory right to the martial property ... a substantial ownership interest. Accordingly, the court finds that under N.J.S.A. 54:3-21 Mr. Slater has standing to bring this tax appeal. ...

docket:	03078-00
court:
decided:	2002-01-09
status:
citation:	20 N.J. Tax 8
Document Size:	65612

92 CAMPBELL SOUP COMPANY v. CITY OF CAMDEN -- rank: 614

... its petition of appeal to the county board, pursuant to N.J.S.A. 54:3-21. I find no merit in taxpayer’s position. Taxpayer's ... misplaced; neither law nor logic supports such an interpretation. 1 N.J.S.A. 54:3-21 provides that: A taxpayer . . . or a taxing district . . . may on ... Plains , 100 N.J. 418 (1985). It is undisputed that N.J.S.A. 54:3-21 requires appeals to the county board and direct appeals to ... L. l973, c 123, "Chapter l23") and the amendments to N.J.S.A. 54:3-21 undermines its rationale. 2 Although this fact is not readily ...

docket:	10804-93
court:
decided:	1996-12-16
status:
citation:	16 N.J. Tax 219
Document Size:	63651

93 Michael DePalma, et al. v. Building Inspection Underwriters, et al. -- rank: 612

... by which an aggrieved taxpayer can appeal a property assessment, N.J.S.A. 54:3-21, controlled over a more general statute concerning an extended limitations ... N.J.S.A. 2A:14-1.2. Notwithstanding that N.J.S.A. 54:3-21 was enacted many years prior to N.J.S.A ... 14-1.2, the court expressly held that "[s]ince N.J.S.A. 54:3-21 is much more specific than 312 N.J. Super. 387 ...

docket:	a7022-98
court:	njappellate
decided:	2002-04-15
status:	published
citation:	350 N.J. Super. 195 794 A.2d 848
Document Size:	72668

94 B D ASSOC., LTD., v. TOWNSHIP OF FRANKLIN -- rank: 612

... court's jurisdiction to review property assessments is established by N.J.S.A. 54:3-21. That 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.] 4 N.J.S.A. 54 :3-21 refers to an aggrieved taxpayer. The Division of Taxation, Handbook ... to qualify as an aggrieved taxpayer within the meaning of N.J.S.A. 54:3-21 entitling it to appeal both the 2017 and 2018 assessments ...

docket:	06112-17
court:	NJ Tax Court
decided:	2020-10-26
status:	Published
citation:
Document Size:	22330

95 Jos. L. Muscarelle Dev. Co., Inc. v. Manalapan Tp. -- rank: 609

... with the Tax Court, bypassing the county board of taxation. N.J.S.A . 54:3-21; R . 8:3-5(a)(3). On May 17, 1993 ...

docket:	05005-93
court:
decided:	1993-07-28
status:
citation:	13 N.J. Tax 330
Document Size:	54912

96 FREEHOLD BOROUGH, Plaintiff v. WNY PROPERTIES L.P./POST & COACH -- rank: 602

... municipality in cases of discriminatory assessment is appeal pursuant to N.J.S.A. 54:3-21. The standard for judicial review of municipal exercise of power ... assessment of other property in the taxing district pursuant to N.J.S.A. 54:3-21, which authorizes an appeal by “a taxpayer . . . feeling discriminated ...

docket:	03027-00
court:
decided:	2003-05-08
status:
citation:
Document Size:	117245

97 PLAZA TWENTY THREE STATION LLC v. TOWNSHIP OF PEQUANNOCK -- rank: 602

... Tax Court if the assessment exceeds $750,000) pursuant to N.J.S.A. 54:3-21. [Id. at 601 (emphasis added).] Plaintiff filed an appeal from ...

docket:	a2936-18
court:	NJ Superior Court Appellate Division
decided:	2020-01-28
status:	Unpublished
citation:
Document Size:	29351

98 JAMES LIAPAKIS, Petitioner-Appellant v. STATE OF NEW JERSEY, DEPARTMENT TREASURY, DIVISION OF TAXATION, et al. -- rank: 602

... August 15 deadline set forth in the property tax statutes. N.J.S.A. 54:3-21. Holding that leave was erroneously granted for the late filing ...

docket:	a5341-00
court:	njappellate
decided:	2003-09-15
status:	published
citation:	363 N.J. Super. 96 831 A.2d 120
Document Size:	31997

99 FIRST REPUBLIC CORPORATION OF AMERICA v. BOROUGH OF EAST NEWARK -- rank: 602

... CRABTREE, J.T.C. Plaintiff seeks direct review pursuant to N.J.S.A. 54:3-21 of the 1993, 1994 and 1995 local property tax assessments ...

docket:	06816-93
court:
decided:	1997-06-23
status:
citation:	16 N.J. Tax 568
Document Size:	74222

100 Rockaway 80 Assoc. v. Rockaway Township -- rank: 599

... must be filed by April 1 of the tax year, N.J.S.A. 54:3-21, while appeals of added assessments must be filed by December ...

docket:	03798-93
court:
decided:	1996-01-23
status:
citation:	15 N.J. Tax 326
Document Size:	43474

101 BOROUGH OF RED BANK v. RMC-MERIDIAN HEALTH -- rank: 596

... 2014 and 2015 tax years, outside the procedural requirements of N.J.S.A. 54:3- 21 and N.J.S.A. 54:4-63.26. The ... based on the assessment made during the pretax year, 2014. N.J.S.A. 54:3-21 requires a party to appeal the assessment on or before ... avenue of appeal was filing a timely complaint pursuant to N.J.S.A. 54:3-21, which it failed to do. Egg Harbor, 9 N.J ...

docket:	a0277-18
court:	NJ Superior Court Appellate Division
decided:	2019-03-14
status:	Unpublished
citation:
Document Size:	13903

102 NAZMI AND AIDA ELRABIE v. BOROUGH OF FRANKLIN LAKES -- rank: 596

... although appeals before the Tax Court are de novo , see N.J.S.A. 54:3-21, this court’s “right to make an independent assessment ... s holding in F.M.C. Stores , the Legislature amended N.J.S.A. 54:3-21 to provide that when an appeal is filed with the ...

docket:	10083-07
court:
decided:	2008-07-11
status:
citation:
Document Size:	97737

103 Casamasino v. Div. of Taxation -- rank: 594

... municipality may appeal the assessment to the county tax board. N.J.S.A. 54:3-21. Thus, the county boards of taxation -- not the municipal governing ...

docket:	a-201-97
court:	njsupreme
decided:	1999-05-27
status:
citation:	158 N.J. 333
Document Size:	88637

104 PRINCETON SOUTH INVESTORS, LLC v. FIRST AMERICAN TITLE INSURANCE COMPANY -- rank: 589

... or taxing district may file an appeal with the Board. N.J.S.A. 54:3-21(a)(1). If the assessed valuation of the property is ... of notification of assessment is completed in the taxing district . . . ." N.J.S.A. 54:3-21(a)(1). Here, the municipality filed its appeals for this ... litigation challenging the property's valuation for tax purposes. See N.J.S.A. 54:3-21(a)(1). In support of its appeal, plaintiff cites the ...

docket:	a0850-12
court:	NJ Superior Court Appellate Division
decided:	2014-09-08
status:	published
citation:	437 N.J.Super. 283 97 A.3d 1190
Document Size:	54130

105 MICHAEL T. CERAME v. TOWNSHIP COMMITTEE TOWNSHIP OF MIDDLETOWN -- rank: 586

... year's assessment to the County Board of Taxation under N.J.S.A. 54:3-21, which has since been accurately described as "the standard tax ... appeal had been filed with the county board pursuant to N.J.S.A. 54:3-21. Id. at 109. ����The Supreme Court rejected the views expressed ... 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 ...

docket:	a5364-00
court:	njappellate
decided:	2002-04-03
status:	published
citation:	349 N.J. Super. 486
Document Size:	27316