Search Rutgers Law Library N.J. Court Opinions

16 INTERNATIONAL FLAVORS & FRAGRANCES INC. v. UNION BEACH BOROUGH -- rank: 829

... property. The statute governing when personal property is assessable is N.J.S.A. 54:4-1, which provides that taxable real property “includes personal property ... either is taxable under the a or b test of N.J.S.A. 54:4-1. Consistent with the analysis in General Motors , I deal first ... used in plaintiff’s business under the b test of N.J.S.A. 54:4-1, the cabinets and countertops could not be removed or severed ... permanently. Consequently, they are taxable under the a test of N.J.S.A. 54:4-1. Plaintiff also challenged the cost estimator’s work through the ...

docket:	00750-98
court:
decided:	2004-05-03
status:
citation:	21 N.J. Tax 403
Document Size:	125882

17 MOBIL OIL CORPORATION v. TOWNSHIP OF GREENWICH, -- rank: 816

... L . 1992, * c . 24, codified in the first paragraph of N.J.S.A. 54:4-1. This case specifically concerns the assessment of Mobil’s petroleum ... in prior years) was utilized pursuant to the amendment of N.J.S.A. 54:4-1 by way of the Act. 1 Prior to 1998, the ... 279,641.91. Mobil asserts that the Act in amending N.J.S.A. 54:4-1 ( see discussion infra under section I of this opinion), and ... and equipment in light of the three part test of N.J.S.A. 54:4-1(a). 2 Mobil also asserts that the Act is a ... Art. VIII, § 1, ¶ 1 (a). Prior to 1992, N.J.S.A. 54:4-1 provided: Personal property taxable under this chapter shall include only ... except as otherwise provided by section 54:4-20 hereof. N.J.S.A. 54:4-1 was amended to provide, in pertinent part: Personal property ...

docket:	00461-98
court:
decided:	2004-12-23
status:
citation:	22 N.J. Tax 1
Document Size:	56247

18 THE COMMUNITY LEAGUE, INC. v. CITY OF NEWARK -- rank: 812

... 1913). That date is now October 1 in each year. N.J.S.A. 54:4-1. See N.J.S.A. 54:4-23, 35. Thus ...

docket:	19896-10
court:
decided:	2011-09-30
status:
citation:
Document Size:	35577

19 257-261 20TH AVENUE REALTY, LLC v. ALESSANDRO ROBERTO -- rank: 810

... appeal. In New Jersey, real property is subject to taxation. N.J.S.A. 54:4-1. 'Municipal governments depend on real estate taxes and other property ...

docket:	a3315-21
court:	NJ Superior Court Appellate Division
decided:	2023-12-04
status:	Published
citation:
Document Size:	64791

20 Town of Kearny v. PSEG Services Corp. -- rank: 792

... upholds the constitutionality of the Business Retention Act (“BRA”), N.J.S.A. 54:4-1.13 1 By Order dated February 22, 2022, all 240 ... also assert that the exemption granted pursuant to the BRA, N.J.S.A. 54:4-1.13 et. seq., the Energy Tax Act, and the Corporation ... current or former remitters of the transitional energy facility assessment. [ N.J.S.A. 54:4-1.17 (a) and (b).] The BRA defines “machinery, apparatus ... personal property used or held for use in business.” N.J.S.A. 54:4-1.15. The Municipality argues that the BRA’s 1997 amendment ... 1998, and net payments under the TEFA.” 26 See N.J.S.A. 54 :4-1.17 stating that, “[a]s used in this section ... Corp., and the Legislature’s intent. Therefore, no application of N.J.S.A. 54:4-1.17 would be deemed constitutional. The installation of six ( ...

docket:	011505-14
court:	NJ Tax Court
decided:	2022-02-24
status:	Unpublished
citation:
Document Size:	79327

21 Emmis Broadcasting Corp. of NY v. East Rutherford Bor. -- rank: 781

... towers should be classified as real or personal property under N.J.S.A. 54:4-1, as amended by "The Business Retention Act", L. 1992, c ... to be classified as real property within the meaning of N.J.S.A. 54:4-1. NYT Cable TV v. Audobon , 230 N.J. Super. 530 ... codified at N.J.S.A. 54:4-1b and N.J.S.A. 54:4-1.12 through 1.16, I would be compelled to find ... result in a different determination. The Business Retention Act amended N.J.S.A. 54:4-1 to read as follows: Real property taxable under this chapter ... specifically enacted and codified its expression of legislative intent at N.J.S.A. 54:4-1.14: The Legislature, therefore declares that it is the policy ... used or held for use in business . (Emphasis added). Further, N.J.S.A. 54:4-1.15, enacted as part of The Business Retention Act, ...

docket:	02282-92
court:
decided:	1995-03-21
status:
citation:	14 N.J. Tax 524
Document Size:	88374

22 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 770

... 8.6 (referring to the definition of "manufactured home" in N.J.S.A. 54:4-1.4); N.J.S.A. 54:32B-8.8 (referring ...

docket:	a3861-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	unpublished
citation:
Document Size:	55467

23 VNO 1105 STATE HWY 36, L.L.C. v. TOWNSHIP OF HAZLET -- rank: 770

... formal tax appeal hearings.” The local property taxing statute, N.J.S.A. 54:4-1 to 54:8-16, and N.J.S.A. 54 ...

docket:	04038-13
court:	NJ Tax Court
decided:	2019-04-02
status:	Published
citation:
Document Size:	59890

24 Hunterdon Medical Center v. Township of Readington -- rank: 770

... Jersey, all real property is subject to local property taxation, N.J.S.A. 54:4-1, unless its use has been exempted. See N.J. Const ...

docket:	a-17-07
court:
decided:	2008-07-14
status:
citation:	195 N.J. 549
Document Size:	125489

25 THE PRESBYTERIAN HOME AT PENNINGTON, INC v. THE BOROUGH OF PENNINGTON -- rank: 768

... Jersey is subject to an annual tax unless 'expressly' exempt. N.J.S.A. 54:4-1. The right to an exemption must be founded within the ...

docket:	a6061-06
court:	superior court appellate division
decided:	2009-08-10
status:	Published
citation:	409 N.J. Super. 166 976 A.2d 413
Document Size:	69841

26 MOUNT LAUREL TOWNSHIP v. BURLINGTON COUNTY BOARD OF TAXATION -- rank: 762

... valued and assessed at the taxable value prescribed by law. N.J.S.A. 54:4-1. The municipal assessor is charged with determining the full and ...

docket:	10699-08
court:
decided:	2009-12-15
status:
citation:
Document Size:	39137

27 Jersey City Two, LLC v. Jersey City -- rank: 759

... real and personal. . . shall be subject to taxation annually. . .” N.J.S.A. 54:4-1. Our State’s Constitution of 1947 expressly limits the Legislature� ...

docket:	012480-20
court:	NJ Superior Court Appellate Division
decided:	2023-05-05
status:	Unpublished
citation:
Document Size:	53861

28 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 753

... are statutorily exempt from tax as business personal property under N.J.S.A. 54:4-1 (the Business Retention Act). Defendants cross-moved for summary judgment ... business personal property, are exempt from local property tax under N.J.S.A. 54:4-1 and Emmis Broadcasting Corp. v. Borough of East Rutherford , 14 ... taxing all property in the State, both real and personal. N.J.S.A. 54:4-1. “Taxable” real property “includes personal property affixed to ... meets certain tests or qualify as tangible business personal property. N.J.S.A. 54:4-1(a); (b). The regulations echo the statute. N.J.A ... property as either personal or real property. See e.g. N.J.S.A. 54:4-1 (intangibles are non-taxable personal property); N.J.S.A. 54:4-1.8 (trailers are not real property); N.J.S. ...

docket:	15556-14
court:	NJ Tax Court
decided:	2015-02-12
status:	unpublished
citation:
Document Size:	39261

29 The R.C. Maxwell Company v. Galloway Township -- rank: 751

... Taxation (Director), that billboards were taxable as real property under N.J.S.A. 54:4-1. In 1992, Galloway Township made an omitted assessment for real ... personal property that is exempt from taxation as real property. N.J.S.A. 54:4-1. The Legislature intended a restrictive definition of the term "improvements ... is exempt from taxation as real property. Subsection (a) of N.J.S.A. 54:4-1 classifies improvements "consisting of personal property" that are "affixed to ... statute's "machinery, apparatus, or equipment" exception, subsection (b) of N.J.S.A. 54:4-1, because the billboards are apparatuses used in the outdoor advertising ... III ����The statute under which the billboards have been taxed, N.J.S.A. 54:4-1, provides: ��������Real property taxable under this chapter means all land ... the terms "improvement" and "personal property affixed to real property." N.J.S.A. 54:4-1 makes sense only when "improvement" is construed as an ...

docket:	a-69-95
court:	njsupreme
decided:	1996-07-30
status:
citation:	145 N.J. 547
Document Size:	48634

30 Riegel Products Corp. v. Milford Bor. -- rank: 746

... and equipment is personal property, exempt from property taxation under N.J.S.A . 54:4-1 because it used in business as a part of a ... and equipment that falls outside the exclusion set forth in N.J.S.A . 54:4-1(b). 5 Taxpayer's expert then calculated the value of ... the cogeneration facility is real property not personal property under N.J.S.A . 54:4-1(b). Taxing District also contends that N.J.S.A . 54:4-1(b) should be applied prospectively, not retrospectively, and consequently does ... this facility or the constitutional argument regarding the retroactivity of N.J.S.A . 54:4-1. Taxpayer's motion to dismiss Taxing District's counterclaims for ...

docket:	03564-90
court:
decided:	1994-01-11
status:
citation:	13 N.J. Tax 546
Document Size:	94569