Search Rutgers Law Library N.J. Court Opinions

16 75 JERSEY CITY, L.L.C. V CITY OF JERSEY CITY -- rank: 710

... 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 and ... 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, 2023 ... 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 issued ... 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 in ...

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status:	Unpublished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

17 FREEHOLD BOROUGH, Plaintiff v. WNY PROPERTIES L.P./POST & COACH -- rank: 658

... 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 of ...

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

18 1000 HARBOR BOULEVARD LLC, v. TOWNSHIP OF WEEHAWKEN -- rank: 652

... 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 ... 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, to ... 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 final ... 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 nonpayment ...

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status:	Unpublished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

19 JANICE BERNSTEIN v. CITY OF ATLANTIC CITY -- rank: 633

... 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 a ... 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 is ... 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 Bor ...

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

20 ATLANTIC CITY v. BOARDWALK REGENCY CORP. -- rank: 600

... interest from the date of the rejected offer, but under N.J.S.A. 54:3-27.2, Tax Court litigants are limited to interest at five percent ...

docket:	03544-97
court:
decided:	2002-01-23
status:
citation:
Document Size:	50337

21 Hudson County Board of Plaintiff, Taxation Appeal #221998 v WEST NEW YORK -- rank: 567

... days after the date of the HCBT judgments, pursuant to N.J.S.A. 54:3-27.2, but failed to pay the interest which gave rise to ...

docket:	03929-97
court:
decided:	1999-07-21
status:
citation:	18 N.J. Tax 438
Document Size:	47154

22 CHABAD OF OLD TAPPAN INC v. BOROUGH OF OLD TAPPAN -- rank: 534

... on the property for tax years 2017 and 2018. See N.J.S.A. 54:3-27.2 (providing a taxpayer who successfully appeals local property tax assessment ...

docket:	a4375-18
court:	NJ Superior Court Appellate Division
decided:	2020-04-27
status:	Unpublished
citation:
Document Size:	16636

23 PETRIE RETAIL, INC. v. TOWN OF SECAUCUS, -- rank: 446

... statutory "final judgment" language controlled respecting payment of interest, see N.J.S.A. 54:3-27.2. We agree, especially where the taxing authority was not at ... Affirmed on the appeal and the cross-appeal. Footnote: 1 N.J.S.A. 54:3-27.2 states: In the event that a taxpayer is successful in ...

docket:	a6057-00
court:	njappellate
decided:	2003-02-21
status:	published
citation:	363 N.J. Super. 74
Document Size:	12438

24 GALLOWAY TOWNSHIP v. LUCIENNE DUNCAN -- rank: 432

... to comply with the sixty-day grace period prescribed by N.J.S.A. 54:3-27.2 to refund her any excess taxes paid. Duncan, however, fails ...

docket:	a4502-16
court:	NJ Superior Court Appellate Division
decided:	2018-08-15
status:
citation:
Document Size:	14933

25 ARROW MFG. CO. et al. v. WEST NEW YORK,NEW YORK -- rank: 429

... the taxpayers agreed to waive the statutory interest due under N.J.S.A. 54:3-27.2 if they received payment within sixty days. Appropriate judgments were ...

docket:	a4582-97
court:	njappellate
decided:	1999-06-02
status:	published
citation:	321 N.J.Super. 596
Document Size:	12527

26 UNIVERSAL FOLDING BOX CO., INC. v. HOBOKEN CITY, -- rank: 407

... A.D. ����In this appeal, plaintiff challenges the constitutionality of N.J.S.A. 54:3-27.2, as interpreted by the Tax Court, requiring exhaustion of the ... interest thereon. See footnote 1 1 Plaintiff moved pursuant to N.J.S.A. 54:3-27.2 is the sole authority governing the right of a taxpayer ...

docket:	A2890-01
court:	NJ Superior Court Appellate Division
decided:	2003-07-25
status:	published
citation:	362 N.J. Super. 429 828 A.2d 925
Document Size:	10413