Search Rutgers Law Library N.J. Court Opinions

16 /usr/local/share/www/libweb/collections/courts/tax/008351-2017opn.opn.html -- rank: 680

... and (2) dismissal of plaintiff’s Complaint is warranted under N.J.S.A. 54:3-27, as “the taxpayer in the above captioned matter had ... The court highlighted that defendant’s motion sought relief under N.J.S.A. 54:3-27 (reserved for “direct appeals to the Tax Court and ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44209

17 Lennox Multi Family Corp v. East Orange -- rank: 680

... five (5), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon ... five (5), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. For each of the three tax ... of settlement, the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon ... six (6), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon ... five (5), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon ... five (5), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed ...

docket:	03261-09
court:
decided:	2012-10-19
status:
citation:
Document Size:	58248

18 WELLINGTON BELLEVILLE, L.L.C. v. BELLEVILLE TOWNSHIP -- rank: 680

... Board of Taxation, dismissing both complaints with prejudice pursuant to N.J.S.A. 54:3-27, for failure to pay municipal taxes. Defendant contends that the ... to appeal a local property tax assessment. The first is N.J.S.A. 54:3-27 which concerns the payment of taxes for appeals to the ... board of taxation as the interests of justice may require . . . . [ N.J.S.A. 54:3-27 (emphasis added).] The second statute is N.J.S.A ... 51a-1(b) (emphasis added).] The emphasized language in both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) was ... Orange filed a motion to dismiss the complaint pursuant to N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 for plaintiff� ... court’s opinion specifically addressed only the amended language of N.J.S.A. 54:3-27, it is reasonable to conclude that the court construed ...

docket:	04251-01
court:
decided:	2002-05-10
status:
citation:	20 N.J. Tax 331
Document Size:	55188

19 OF THE PETRIE RETAIL, INC., Plaintiff v. TOWN OF SECAUCUS, -- rank: 671

... following standard clause waiving statutory interest: Statutory interest pursuant to N.J.S.A. 54:3-27.2 having been waived by taxpayer, shall not be paid ... this court. Is taxpayer entitled to statutory interest pursuant to N.J.S.A. 54:3-27.2? That result notwithstanding, the court must then determine whether ... statutory interest on any of the aforementioned judgments, pursuant to N.J.S.A. 54:3-27.2, which provides: In the event that a taxpayer is ... delinquencies . . . within 60 days of the date of final judgment. [N.J.S.A. 54:3-27.2.] Taxpayer contends it is entitled to statutory interest on ... promote unnecessary delay, it runs contrary to the purpose of N.J.S.A. 54:3-27.2. Thus, this court holds the final judgments entered on ... jurisdiction to determine that the refund was paid in time. N.J.S.A. 54:3-27.2 requires a municipality to refund any excess taxes ...

docket:	02343-96
court:
decided:	2001-05-31
status:
citation:	19 N.J. Tax 356
Document Size:	42789

20 UNIVERSAL FOLDING BOX CO., INC., Plaintiff v. HOBOKEN CITY, -- rank: 671

... payment of tax refunds by the municipality to the taxpayer. N.J.S.A. 54:3-27.2 controls the next stage of the proceeding and provides ... ” at which time the tax refund provision becomes operative. N.J.S.A. 54:3-27.2. It would be unreasonable to conclude that the Legislature ... for a taxing district to refund excess taxes pursuant to N.J.S.A. 54:3-27.2 does not become operative while the taxing district still ... the assessment, and does not require the payment of money. N.J.S.A. 54:3-27.2 is the sole authority governing the right of a ... time wherein all appeals are exhausted. Taxpayer next contends that N.J.S.A. 54:3-27.2, which requires all appeal rights to expire prior to ... J. 240 (1950). 3 Taxpayer argues that the aforementioned statute ( N.J.S.A. 54:3-27.2) effectively stays taxpayer’s alleged right to receive ...

docket:	01445-94
court:	NJ Tax Court
decided:	2000-08-21
status:	published
citation:	19 N.J. Tax 141
Document Size:	41940

21 FABER BROTHERS, INC v. BOROUGH OF PARAMUS -- rank: 671

... the parties' agreement compelled defendant to pay statutory interest, see N.J.S.A. 54:3-27.2, on the refund. The Tax Court found in plaintiff ... the form of a monetary refund. Statutory interest, pursuant to N.J.S.A. 54:3-27.2, having been waived by taxpayer, shall not be paid ... which event defendant had to pay interest in accordance with N.J.S.A. 54:3-27.2. Defendant urges we consider extrinsic evidence on the issue ... settles an appeal of a real property assessment, consistent with N.J.S.A. 54:3-27.2 2 , it inserts language into the agreement stating defendant ... Court's order compelling it to pay statutory interest under N.J.S.A. 54:3-27.2. II On April 11, 2013, the Tax Court ordered ... the trial court did not calculate interest in accordance with N.J.S.A. 54:3-27.2, contending it is entitled to a total of $ ...

docket:	a4083-12
court:	NJ Superior Court Appellate Division
decided:	2014-06-26
status:	unpublished
citation:
Document Size:	25383

22 INDIA CULTURAL SOCIETY, Plaintiff v. TOWNSHIP OF WAYNE -- rank: 669

... of taxes when an assessment is reduced by appeal. Under N.J.S.A. 54:3-27.2, when a taxpayer successfully appeals an assessment, the taxing ... are not “due” is implied in the requirement in N.J.S.A. 54:3-27.2 that a tax refund be paid by a municipality ... taxes as not being due when paid. This interpretation of N.J.S.A. 54:3-27.2 is not contradicted by City of Atlantic City v ... the court. It does not conflict with the recognition in N.J.S.A. 54:3-27.2 that, when taxes are reduced by judgment, the taxpayer ... an interpretation of the phrase “excess taxes paid” in N.J.S.A. 54:3-27.2 and the reference to “taxes” in N.J ... the statutory construction in Zink supports a conclusion that, under N.J.S.A. 54:3-27.2 and N.J.S.A. 54:4-69. ...

docket:	00231-01
court:
decided:	2003-05-27
status:
citation:	20 N.J. Tax 623
Document Size:	43338

23 Caven Point Assoc., etc v. City of Jersey City -- rank: 659

... to pay taxes for 1992, 1993 and 1994, pursuant to N.J.S.A. 54:3-27, which provides, pertinently: A taxpayer who shall file an appeal ... a taxpayer's failure to comply with the mandate of N.J.S.A. 54:3-27, that taxes be paid as a condition precedent to judicial ... J. Tax 138 (App. Div. 1993) (tax payment requirement of N.J.S.A. 54:3-27 as condition precedent to judicial review not violative of Constitutional ... s motion to dismiss, satisfies the tax payment requirement of N.J.S.A. 54:3-27. Echelon Glen Cooperative, Inc. v. Voorhees Tp. , 275 N.J ... payment of the tax and thus satisfies the requirement of N.J.S.A. 54:3-27 has been overruled by c. 32, L. 1994, approved May ... motion to dismiss each complaint for failure to comply with N.J.S.A. 54:3-27. Defendant argues that the provision in N.J.S. ...

docket:	04111-92
court:
decided:	1995-01-30
status:
citation:	14 N.J. Tax 496
Document Size:	30203

24 SUN PIPE LINE CO. v. TOWNSHIP OF WEST DEPTFORD -- rank: 657

... DeALMEIDA, P.J.T.C. The issue presented is whether N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 authorize this ... the reasons stated more fully below, the court holds that N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 do not ... of Law In support of their position, plaintiffs rely on N.J.S.A. 54:3-27. It is clear, however, that that statute applies only to ... justice may require. [ N.J.S.A. 54:51A-1b.] N.J.S.A. 54:3-27 provides in relevant part: A taxpayer who shall file an ... the time that their complaints were filed in this court. N.J.S.A. 54:3-27 contains similar language. That statute requires that a taxpayer filing ... language of N.J.S.A. 54:51A-1 and N.J.S.A. 54:3-27 suggests that this court can provide such relief. In ...

docket:	11284-10
court:	NJ Tax Court
decided:	2010-07-23
status:	published
citation:
Document Size:	37661

25 LINDA M. HARRINGTON v. DIRECTOR, DIVISION OF TAXATION -- rank: 650

... should one ultimately be filed, is fully resolved. In contrast, N.J.S.A. 54:3-27.2, which applies only in the local property tax context ... within 60 days of the date of final judgment.” N.J.S.A. 54:3-27.2. This statute has been interpreted to require the municipality ... support of his position. Yet, Universal Box is based on N.J.S.A. 54:3-27.2, which applies only in the local property tax context ... in this court’s view, undermines the Director’s position. N.J.S.A. 54:3-27.2 evidences the fact that the Legislature provided for an ...

docket:	09529-11
court:	NJ Tax Court
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	46588

26 BLLUM LIMITED PARTNERSHIP VS BLOOMFIELD TWP. -- rank: 640

... within ten days of Bloomfield's motion to dismiss. See N.J.S.A. 54:3-27. Bllum Limited Partnership v. Bloomfield Township , 15 N.J. Tax ... to "indirect appeals" from county board judgments. Bllum contends that N.J.S.A. 54:3-27 does not set jurisdictional requirements, and is distinct from the ... 54:3-21. See footnote 1 Finally, Bllum argues that N.J.S.A. 54:3-27 does not suggest legislative intent that nonpayment at the county ... to the Tax Court is from the county tax board. N.J.S.A. 54:3-27 applies to appeals either taken to the county tax board ... if municipality seeks to enforce the tax payment requirements of N.J.S.A. 54:3-27, and taxpayer fails to pay the taxes, the tax appeal ... be allowed to be prosecuted). Thus, the last sentence of N.J.S.A. 54:3-27 See footnote 3 provides that where there is a ...

docket:	a2900-95
court:	njappellate
decided:	1996-10-08
status:	published
citation:	<a href=
Document Size:	19291

27 75 JERSEY CITY, L.L.C. V CITY OF JERSEY CITY -- rank: 631

... tax refund as well as any interest accrued pursuant to N.J.S.A. 54:3-27.2 but denies Plaintiff’s request for attorney’s fees ... accrued and unpaid interest on the 2022 refund pursuant to N.J.S.A. 54:3-27.2, with interest accruing for the period beginning October 6 ... 2022 tax refund. 3 Accrued and Unpaid Interests Pursuant to N.J.S.A. 54:3-27.2 Plaintiff argues Jersey City’s failure to pay the agreed 2022 refund results in the implementation of N.J.S.A. 54:3-27.2, which requires 5% accrued interest on tax refunds not ... date of actual payment, whichever interest rate is lesser…” [N.J.S.A. 54:3-27.2] Although the Stipulation of Settlement is silent on the ... application of the statute, the Tax Court has held that N.J.S.A. 54:3-27.2 applies to any taxpayer who “is successful ...

docket:	003415-22
court:	NJ Superior Court Appellate Division
decided:	2024-01-19
status:	Unpublished
citation:
Document Size:	13608

28 In re: Princeton Office Park v. Plymouth Park Tax Services, LLC -- rank: 615

... a tax sale certificate for purposes of determining, pursuant to N.J.S.A. 54:3-27, whether the property owner is authorized to institute a tax ... appeal. 12 N.J. Tax 433, 440-41 (Tax 1992). N.J.S.A. 54:3-27 codifies the principle of “pay now, litigate later” for ... of the taxes and municipal charges assessed against him.” N.J.S.A. 54:3-27. 6 N.J.S.A. 54:4-67 defines � ...

docket:	A-107-11
court:	NJ Supreme Court
decided:	2014-06-25
status:
citation:
Document Size:	90879

29 C. ARSENIS v. BOROUGH OF BERNARDSVILLE -- rank: 605

... taxes plus . . . interest within sixty days of the final judgment. N.J.S.A. 54:3-27.2. [General Motors Corp. v. City of Linden, 143 N ... to refund overpaid local property taxes to the property owner, N.J.S.A. 54:3-27.2, is the remedy generally sought in a tax appeal ...

docket:	a0603-21
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Published
citation:
Document Size:	45908

30 WilliamG. Orpin, Jr. v. Township of Monroe -- rank: 600

... reduction, argues that (i) the complaint should be dismissed under N.J.S.A. 54:3-27 for failure to pay municipal charges as of the date ... moved to dismiss the complaint for failure to comply with N.J.S.A. 54:3-27, which requires that all taxes and municipal charges, up to ... electric charges qualify as “municipal charges” for purposes of N.J.S.A. 54:3-27. However N.J.S.A. 54:3-27 applies only to complaints filed directly with the Tax Court ... to read the water and sewer charge payment �requirement of N.J.S.A. 54:3-27 into the tax payment requirement of N.J.S.A ... 1,237 would qualify as municipal charges for purposes of N.J.S.A. 54:3-27. It is doubtful it would since the charges for ...

docket:	14714-14
court:	New Jersey Tax Court
decided:	2015-04-04
status:
citation:
Document Size:	39379