Search Rutgers Law Library N.J. Court Opinions

106 SOCIETY OF THE HOLY CHILD JESUS, ETC., v. SUMMIT CITY, <br -- rank: 539

... when farmland assessment is sought. For preferential farmland assessment under N.J.S.A. 54:4-23.1 to -23.23 (“The Farmland Assessment Act”), � ...

docket:	07403-05
court:
decided:	2007-09-17
status:
citation:
Document Size:	26412

107 Berkeley Heights Township v. Connell Corporate Center I, LLC -- rank: 539

... Ct. 1948) ; N.J.S.A. 54:4-2.25; N.J.S.A. 54:4-23. The implementing legislation requires “[a]ll real property. . .be ...

docket:	009767-20
court:	NJ Tax Court
decided:	2016-09-23
status:	unpublished
citation:
Document Size:	57024

108 MOBIL ADMINISTRATIVE SERVICE Co. v. MANSFIELD TOWNSHIP -- rank: 537

... are established as of October 1 of the pretax year. N.J.S.A. 54:4-23. Throughout our tax legislation, it is clear that our legislature ...

docket:	05824-95
court:
decided:	1996-05-20
status:
citation:	15 N.J. Tax 583
Document Size:	67206

109 Crown Castle Towers 09, LLC v. Township of Tabernacle -- rank: 537

... is determined as of October 1 preceding the tax year. N.J.S.A. 54:4-23; Aperion Enterprises, Inc. v. Borough of Fair Lawn , 25 N ...

docket:	00020-12
court:	NJ Tax Court
decided:	2014-10-06
status:	unpublished
citation:
Document Size:	53255

110 BASF CORPORATION COATING AND INK DIVISION v. TOWN OF BELVIDERE -- rank: 532

... could reassess its property without complying with the requirements of N.J.S.A. 54:4-23, as amended by Chapter 101 of the Laws of 2001 ... the same arguments in all three appeals, we consolidate them. N.J.S.A. 54:4-23 provides in relevant part: [W]hen the [tax] assessor has ... not reassessed. Judge Kuskin concluded in a reported opinion that N.J.S.A. 54:4-23 does not require a tax assessor who undertakes to re ... by the Director of the Division of Taxation to implement N.J.S.A. 54:4-23 as amended by Chapter 101; (2) the document that the ... assessment. The applicable statutory scheme includes the first part of N.J.S.A. 54:4-23 which obligates the assessor to make an annual determination of ... is not performed. The assessor's authority is derived from N.J.S.A. 54:4-23. . . ." Regent Care Center, Inc. v. City of Hackensack , 362 ...

docket:	a3483-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-04-16
status:	Published
citation:
Document Size:	19945

111 BASF CORPORATION COATING AND INK DIVISION v. TOWN OF BELVIDERE -- rank: 532

... could reassess its property without complying with the requirements of N.J.S.A. 54:4-23, as amended by Chapter 101 of the Laws of 2001 ... the same arguments in all three appeals, we consolidate them. N.J.S.A. 54:4-23 provides in relevant part: [W]hen the [tax] assessor has ... not reassessed. Judge Kuskin concluded in a reported opinion that N.J.S.A. 54:4-23 does not require a tax assessor who undertakes to re ... by the Director of the Division of Taxation to implement N.J.S.A. 54:4-23 as amended by Chapter 101; (2) the document that the ... assessment. The applicable statutory scheme includes the first part of N.J.S.A. 54:4-23 which obligates the assessor to make an annual determination of ... is not performed. The assessor's authority is derived from N.J.S.A. 54:4-23. . . ." Regent Care Center, Inc. v. City of Hackensack , 362 ...

docket:	a3484-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-04-16
status:	Published
citation:
Document Size:	19945

112 BASF CORPORATION COATING AND INK DIVISION v. TOWN OF BELVIDERE -- rank: 532

... could reassess its property without complying with the requirements of N.J.S.A. 54:4-23, as amended by Chapter 101 of the Laws of 2001 ... the same arguments in all three appeals, we consolidate them. N.J.S.A. 54:4-23 provides in relevant part: [W]hen the [tax] assessor has ... not reassessed. Judge Kuskin concluded in a reported opinion that N.J.S.A. 54:4-23 does not require a tax assessor who undertakes to re ... by the Director of the Division of Taxation to implement N.J.S.A. 54:4-23 as amended by Chapter 101; (2) the document that the ... assessment. The applicable statutory scheme includes the first part of N.J.S.A. 54:4-23 which obligates the assessor to make an annual determination of ... is not performed. The assessor's authority is derived from N.J.S.A. 54:4-23. . . ." Regent Care Center, Inc. v. City of Hackensack , 362 ...

docket:	a3485-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-04-16
status:	Published
citation:	24 N.J.Tax 416
Document Size:	20046

113 /usr/local/share/www/libweb/collections/courts/tax/008487-2016opn.opn.html -- rank: 530

... for the “assessment and taxation of omitted property.” N.J.S.A. 54:4- 23.9. Thus, once a county board of taxation has entered ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34756

114 691 Pompton Avenue Realty, LLC v. Township of Cedar Grove -- rank: 530

... contract on October 1 . . . [of the pre-tax year].” N.J.S.A. 54:4-23. For the purpose of assessing tax, property must be valued ...

docket:	001513-13
court:	NJ Tax Court
decided:	2019-02-15
status:	Unpublished
citation:
Document Size:	62285

115 MARIANNE CENTORINO, Plaintiff, v. TEWKSBURY TOWNSHIP, Defendant. -- rank: 527

... the assessor and by the county board of taxation: l) N.J.S.A. 54:4-23 requires that the assessor assess all property as of October ...

docket:	06336-98
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 303
Document Size:	74502

116 JAMES I. WYER v. MIDDLETOWN TOWNSHIP -- rank: 527

... to the provisions of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23. The subject parcel is located on ... proper classification for farmland assessment under the express language of N.J.S.A. 54:4-23.3: “land shall be deemed to be in agricultural ... other statutory criteria for the reduced property tax assessment. See N.J.S.A. 54:4-23.5, -26. The municipal attorney stipulated that Lot 1 met ... satisfy the two-year statutory requirement for the l995 appeal. N.J.S.A. 54:4-23.6 (a). In addition, the planting of clover is insufficient ... of proving that Lot l qualifies for farmland assessment under N.J.S.A. 54:4-23.6, the judgments entered by the county board will be ...

docket:	08699-95
court:
decided:	1997-06-19
status:
citation:	16 N.J. Tax 544
Document Size:	28424

117 303 Inc. v. CITY OF NORTH WILDWOOD -- rank: 527

... J. Const. art. VIII, §§1, 1a, 2 and N.J.S.A. 54:4-23. III. I conclude that the improper assessment on the apartment ...

docket:	06470-03
court:
decided:	2004-06-11
status:
citation:	21 N.J. Tax 376
Document Size:	42671

118 /usr/local/share/www/libweb/collections/courts/tax/009434-20.opn.html -- rank: 525

... assessor issued a letter denying farmland assessment for 2016. Although N.J.S.A. 54:4-23.13b requires the assessor to mail a notice of disallowance ... appeals in [ N.J.S.A. ] 54:3-21.” N.J.S.A. 54:4-23.13b (emphasis added). N.J.S.A. 54:3-21 ... any “other taxable property in the taxing district.” N.J.S.A. 54:4-23.19; see also N.J.A.C. 18:15-5 ... August 1 and December 31 of the pretax year.” N.J.S.A. 54:4-23.13. If so, then “either the assessor or the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	30801

119 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 525

... real property in the State according to its true value. N.J.S.A. 54:4-23. The tax exemption or exclusion arises thereafter. The exemption or ... local property tax purposes, is the property’s true value. N.J.S.A. 54:4-23. Moreover, whether there is an assessment as a result of ...

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

120 VNO 1105 STATE HWY 36 L.L.C., %STOP SHOP v. TOWNSHIP OF HAZLET -- rank: 525

... full and fair value' of property in their taxing district, N.J.S.A. 54:4-23. In doing so, they also perform 'quasi-judicial functions' by ...

docket:	a5070-18
court:	NJ Superior Court Appellate Division
decided:	2020-02-24
status:	Unpublished
citation:
Document Size:	55878