Search Rutgers Law Library N.J. Court Opinions

31 SeaboardLanding, LLC v. Borough of Penns Grove -- rank: 600

... subsequently dismissed the appeal for failure to pay taxes. See N.J.S.A. 54:3-27. 3 On July 3 , 2013, Seaboard filed a Complaint in ... J. at 425; does not comply with tax payment requirements, N.J.S.A. 54:3-27; N.J.S.A. 54:51A-1(b); Dover-Chester ...

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status:	Unpublished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

32 NORTH ORATON URBAN RENEWAL v. CITY OF EAST ORANGE -- rank: 596

... court is not persuaded by the City’s argument that N.J.S.A. 54:3-27.2 warrants the issuance of a stay. That statute provides ... 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 ... 2003). The City argues that because this court referred to N.J.S.A. 54:3-27.2 when determining that the City be required to issue ... court is not convinced that it has authority to apply N.J.S.A. 54:3-27.2, which is not directly applicable here, to override the ...

docket:	010755-20
court:	NJ Tax Court
decided:	2016-07-15
status:	unpublished
citation:
Document Size:	44032

33 RIC Metuchen LLC v Borough of Metuchen -- rank: 579

... p. 7. 3 An identical relaxation provision is included in N.J.S.A. 54:3-27, which applies to a complaint filed directly with the Tax ... A.] 54:4-66. However, unlike the CBJ appeal statute, N.J.S.A. 54:3-27 “does not specify when” the delinquent taxes should be ...

docket:	010120-21
court:	NJ Superior Court Appellate Division
decided:	2022-07-29
status:	Unpublished
citation:
Document Size:	32506

34 /usr/local/share/www/libweb/collections/courts/appellate/007048-20.opn.html -- rank: 579

... 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:	007048-20
court:	NJ Tax Court
decided:	2016-12-16
status:	unpublished
citation:
Document Size:	50299

35 /usr/local/share/www/libweb/collections/courts/appellate/008543-20.opn.html -- rank: 572

... comply with the obligation to pay taxes required by statute. N.J.S.A. 54:3-27; N.J.S.A. 54:51A-1(b). Interpretation of ... defendant contends that absent payment of property taxes required under N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) the ... charges assessed against him for the current tax year . . . .” N.J.S.A. 54:3-27. Taxes paid on or prior to the return date of ... of taxes, the intent of the Legislature when originally enacting N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 was to ...

docket:	008543-20
court:	NJ Tax Court
decided:	2014-05-19
status:	unpublished
citation:
Document Size:	37469

36 /usr/local/share/www/libweb/collections/courts/tax/08777-10.opn.html -- rank: 565

... dismiss the Complaints in the above-referenced matters pursuant to N.J.S.A. 54:3-27 for failure to pay the taxes and municipal charges due ... 2, 2012. On March 14, 2013, defendant moved pursuant to N.J.S.A. 54:3-27 to dismiss all four Complaints for failure to pay local ... opposition to defendant’s motion. 1 II. Conclusions of Law N.J.S.A. 54:3-27 provides that [a] taxpayer who shall file an appeal from ... the manner prescribed in R.S. 54:4-66. Under N.J.S.A. 54:3-27 “up to and including to the first quarter of ... Div.), certif. denied , 208 N.J. 338 (2011), that “ N.J.S.A. 54:3-27 applies to direct appeals to the Tax Court and initial ... be paid at the time that the Complaint is filed, N.J.S.A. 54:3-27 “does not specify when such payment must be ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	14301

37 CITY OF EAST ORANGE v. Block 6100: Lots 3,4,7-10,14-16,18,19,21, 24,25, TOWNSHIP OF LIVINGSTON -- rank: 563

... full pending appeal pursuant to the requirements set forth in N.J.S.A. 54:3-27. After the transfer, the matters were docketed with the Tax ...

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

38 BRUNO LATO v. ROCKAWAY TOWNSHIP -- rank: 558

... 4. 2 L. 1991, c. 75, § 30 which amended N.J.S.A. 54:3-27 to require the payment of “all taxes and municipal ... a tax sale certificate constitutes a payment of taxes under N.J.S.A. 54:3-27 sufficient to permit the property owner to appeal. Echelon Glen ...

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

39 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 546

... to 1976, other than under the local property tax ( see N.J.S.A. 54:3- 27.2), there was no provision for the award of interest ... 1, N.J.S.A. 54A:9-7(f), or N.J.S.A. 54:3-27.2 applicable to the Municipal Tax Authorization Law, refunds under ...

docket:	07941-97
court:
decided:	1998-12-02
status:
citation:
Document Size:	112007

40 FREDA, JOSEPH G. BY ACME AS : TENANT v. CITY OF SEA ISLE CITY -- rank: 539

... the total of all taxes and municipal charges due . . . .” N.J.S.A. 54:3-27; L. 1991, c. 75, § 30. The City asserts the ... barring tax appeals uses the term “municipal charge.” N.J.S.A. 54:3-27. The City cannot escape the well-worn usage of the ... along with the cluster of ideas attached to it. See N.J.S.A. 54:3-27. A municipal charge is not merely a fee or imposition ...

docket:	06381-23
court:	NJ Superior Court Appellate Division
decided:	2024-03-05
status:	Published
citation:
Document Size:	25441

41 1000 HARBOR BOULEVARD LLC, v. TOWNSHIP OF WEEHAWKEN -- rank: 511

... for 2021 to 2023. A-2186-21 2 be imposed. N.J.S.A. 54:3-27.2. Weehawken issued a refund check of $2.5 million ... to UBS's counterclaim for statutory interest, the court found N.J.S.A. 54:3-27.2 applied, which provides for 5.5% interest, compounded annually ... the municipality is obligated to issue a refund plus interest. N.J.S.A. 54:3-27.2. Refunds must be paid 'within [sixty] days of the ... gave up' anything. A-2186-21 6 Additionally, we note N.J.S.A. 54:3-27.2 contains no time bar to raise a claim for ...

docket:	a2186-21
court:	NJ Superior Court Appellate Division
decided:	2023-06-20
status:	Unpublished
citation:
Document Size:	15730

42 JANICE BERNSTEIN v. CITY OF ATLANTIC CITY -- rank: 499

... six years after Woodcliff Management was decided, the Legislature enacted N.J.S.A. 54:3-27.2. That provision also addresses the taxpayer’s entitlement to ... county board reduces the assessment on the taxpayer’s property. N.J.S.A. 54:3-27.2 provides as follows: In the event that a taxpayer ... supplied.] Interpreting the phrase “date of final judgment” in N.J.S.A. 54:3-27.2, Judge Conley concluded in Wilshire Selby West v. Ramsey ...

docket:	00158-96
court:
decided:	1996-05-17
status:
citation:	15 N.J. Tax 576
Document Size:	35490

43 Lafayette Navesink View Homes, L.L.C. v. Borough of Rumson -- rank: 492

... motion for the remaining Units. 3 The Borough relied upon N.J.S.A. 54:3-27 as authority for its motion. That statute requires that taxes ...

docket:	16024-12
court:	NJ Tax Court
decided:	2014-06-17
status:	unpublished
citation:
Document Size:	32667

44 CAMPBELL SOUP COMPANY v. CITY OF CAMDEN -- rank: 483

... J. 115 (1986), certif. denied , 479 U.S. 824 (1986); N.J.S.A. 54:3-27. On the other hand, failure to pay taxes by the ...

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

45 FREEHOLD BOROUGH, Plaintiff v. WNY PROPERTIES L.P./POST & COACH -- rank: 471

... by the Van Deckers because of the invalidly increased assessment. N.J.S.A. 54:3-27.2. As noted above, however, assessments are solely the responsibility ...

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