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16 MOUNT LAUREL TOWNSHIP v. BURLINGTON COUNTY BOARD OF TAXATION -- rank: 792

... percentage level is to be applied uniformly throughout the county. N.J.S.A. 54:4-2.27. It is not disputed that the Board has established ...

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

17 RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant. -- rank: 779

... property leased to a person whose property is not exempt." N.J.S.A. 54:4-2.3. The statute states: When real estate exempt from taxation ...

docket:	00143-97
court:
decided:	1998-01-26
status:
citation:	18 N.J. Tax 342
Document Size:	99363

18 /usr/local/share/www/libweb/collections/courts/tax/016504-2013opn.opn.html -- rank: 779

... the Ursino Restaurant facility at Kean University.” Relying on N.J.S.A. 54:4-2.3, Union Township’s tax assessor maintained that Gourmet Dining ... that Gourmet Dining was subject to local property tax under N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1 ... as Ursino restaurant was subject to local property tax under N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	31592

19 VERIZON NEW JERSEY INC. v. HOPEWELL BOROUGH -- rank: 779

... tax year, which in this case was tax year 2009. N.J.S.A. 54:4-2.48. Verizon did not file the required Form PT-10 ...

docket:	12215-09
court:	NJ Tax Court
decided:	2012-06-26
status:	Published
citation:
Document Size:	68708

20 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 757

... pertinent here. The first, known as the Leasehold Taxing Act, N.J.S.A. 54:4-2.3, provides: ����When real estate exempt from taxation is leased ... in fact the Parsons' contract was a "de facto" lease, N.J.S.A. 54:4-2.3, or whether Parsons used the properties for a profit ... in the personal liability of the lessee. Ibid. See also N.J.S.A. 54:4-2.8. Similarly, under N.J.S.A. 54:4-1 ... legally incorrect assumption, that they were assessing the State under N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1 ... parcels to the extent of Parsons' purported leasehold interest. See N.J.S.A. 54:4-2.8. Whether or not such a lien exists will no ...

docket:	A0498-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:
Document Size:	39433

21 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 757

... pertinent here. The first, known as the Leasehold Taxing Act, N.J.S.A. 54:4-2.3, provides: ����When real estate exempt from taxation is leased ... in fact the Parsons' contract was a "de facto" lease, N.J.S.A. 54:4-2.3, or whether Parsons used the properties for a profit ... in the personal liability of the lessee. Ibid. See also N.J.S.A. 54:4-2.8. Similarly, under N.J.S.A. 54:4-1 ... legally incorrect assumption, that they were assessing the State under N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1 ... parcels to the extent of Parsons' purported leasehold interest. See N.J.S.A. 54:4-2.8. Whether or not such a lien exists will no ...

docket:	A0495-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:	366 N.J. Super. 626 841 A.2d 990
Document Size:	39465

22 Rainhold Holding Co., US Postal Service, & Raintree Assocs. v. Freehold Tp. -- rank: 740

... a lease of federally owned property to a commercial tenant. N.J.S.A. 54:4-2.3. In such event, the tax lien is against the ... estate, and the lessee is personally liable for the tax. N.J.S.A. 54:4-2.8. A similar provision exists for exempt property when the ... Little Ferry , supra , 126 N.J.L. at 340. 3 N.J.S.A. 54:4-2.3 and N.J.S.A. 54:4-1.10 ...

docket:	07203-93
court:
decided:	1994-09-27
status:
citation:	14 N.J. Tax 266
Document Size:	85488

23 White Oaks Country Club, Inc. v. Township of Franklin -- rank: 700

... lessee thereof, or his assignee, and assessed as real estate. [ N.J.S.A. 54:4-2.3.] Evidence in the motion record plainly establishes that the ... use does not render the real property taxable pursuant to [ N.J.S.A. 54:4-2.3], the real property shall be assessed and taxed as ... private party. [ N.J.S.A. 54:4-1.10.] N.J.S.A. 54:4-2.3 and N.J.S.A. 54:4-1.10 ...

docket:	07436-12
court:	NJ Tax Court
decided:	2017-03-07
status:	unpublished
citation:
Document Size:	52357

24 HAYES HOMES URBAN RENEWAL CORP., Plaintiff v. CITY OF NEWARK -- rank: 693

... municipality effectively terminate the property’s exempt status pursuant to N.J.S.A. 54:4-2.3, which states: When real estate exempt from taxation is ... question may not be assessed to a “lessee” under N.J.S.A. 54:4-2.3 [ supra ] even if it be assumed that the transaction ...

docket:	00277-00
court:
decided:	2003-02-28
status:
citation:	20 N.J. Tax 528
Document Size:	33092

25 Jersey Shore Medical Center v. Neptune Township -- rank: 693

... Jersey Shore. Evid. R. 401. On the other hand, under N.J.S.A. 54:4-2.3, exempt property that is leased to a person whose ... back to Jersey Shore. It might be argued that under N.J.S.A. 54:4-2.3, the child care center is taxable to Modern Health ... the property is both owned and operated by Jersey Shore, N.J.S.A. 54:4-2.3 would not apply even if Modern Health were not ...

docket:	00564-93
court:
decided:	1994-04-13
status:
citation:	14 N.J. Tax 49
Document Size:	89579

26 PENNS GROVE GARDENS LTD., Plaintiff, vs. PENNS GROVE BOROUGH -- rank: 665

... which is the value of all interests in the property. N.J.S.A. 54:4-2.25; Town of Kearny v. Div. of Tax Appeals , 137 ...

docket:	03741-97
court:
decided:	1999-07-26
status:
citation:	18 N.J. Tax 253
Document Size:	63587

27 TOWNSHIP OF JEFFERSON v. DIRECTOR, DIVISION OF TAXATION - and DEPARTMENT OF THE TREASURY, and MORRIS COUNTY BOARD OF TAXATION TOWNSHIP OF JEFFERSON v. MORRIS COUNTY BOARD OF TAXATION -- rank: 646

... did not violate either statutory law as set forth in N.J.S.A. 54:4-2.25 and -2.26 and in N.J.S.A ... New Jersey Constitution's Uniformity Clause. The judge determined that N.J.S.A. 54:4-2.25 and -2.26 did not apply to the Director ... at 136-37. And he again rejected the argument that N.J.S.A. 54:4-2.25 and -2.26 prohibited the Board from apportioning the ...

docket:	a3013-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	published
citation:
Document Size:	25426

28 TOWNSHIP OF JEFFERSON v. DIRECTOR, DIVISION OF TAXATION -- rank: 646

... did not violate either statutory law as set forth in N.J.S.A. 54:4-2.25 and -2.26 and in N.J.S.A ... New Jersey Constitution's Uniformity Clause. The judge determined that N.J.S.A. 54:4-2.25 and -2.26 did not apply to the Director ... at 136-37. And he again rejected the argument that N.J.S.A. 54:4-2.25 and -2.26 prohibited the Board from apportioning the ...

docket:	a0613-11
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	published
citation:	427 N.J.Super. 347 48 A.3d 1126
Document Size:	25359

29 Martin & Margaret Caulfield v. Surf City Borough -- rank: 638

... adopted a resolution on March 4, 1964, in accordance with N.J.S.A. 54:4-2.27, establishing 100% as the percentage level of taxable value ... the property. Judge Crabtree rejected that result and, relying on N.J.S.A. 54:4-2.25 and N.J.S.A. 54:4.2.26, concluded that an assessment may not exceed 100% of ...

docket:	10296-93
court:
decided:	1994-07-18
status:
citation:	14 N.J. Tax 118
Document Size:	44060

30 HARCLAY HOUSE, Plaintiff v. EAST ORANGE CITY, <br -- rank: 631

... fee simple interest which is assessed for property tax purposes. N.J.S.A. 54: 4-2.25, :4-23. Furthermore, as is shown below, the subject ...

docket:	00512-98
court:
decided:	2000-02-22
status:
citation:	18 N.J. Tax 564
Document Size:	51496