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121 CITY OF EAST ORANGE v. 280 SOUTH HARRISON STREET ASSOCIATES -- rank: 523

... 1995, it was owned by the City of East Orange. N.J.S.A. 54:4-23 and 54:4-27. 3 On December 12 , 1994, the ... all property in the taxing district, whether taxable or exempt. N.J.S.A. 54:4-23. If the property is listed as exempt, it is entered ...

docket:	00545-96
court:
decided:	1997-06-24
status:
citation:	16 N.J. Tax 424
Document Size:	63799

122 /usr/local/share/www/libweb/collections/courts/tax/008487-2016opnn.opn.html -- rank: 520

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

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44497

123 REGENT CARE CENTER, INC. v. HACKENSACK CITY, -- rank: 518

... and that the assessor properly discharged his statutory obligation under N.J.S.A. 54:4-23 to assess all property annually at full and fair value ... Newark , 73 N.J. 69 , 72 (1977). ����Against this reality, N.J.S.A. 54:4-23 charges assessors with the obligation to keep the tax rolls ... in tax years other than years of district-wide revaluations. N.J.S.A. 54:4-23." Id. at 528 (emphasis added). The footnote in the last ... exercise their judgment and discretion in fulfilling their obligations under N.J.S.A. 54:4-23 in a fair and non-discriminatory manner should be judged ...

docket:	A0540-01
court:	NJ Superior Court Appellate Division
decided:	2003-07-22
status:	published
citation:	362 N.J. Super. 403 828 A.2d 332
Document Size:	40439

124 LEONARD VAN WINGERDEN, ET AL, VS LAFAYETTE TOWNSHIP -- rank: 516

... s greenhouse was real, not personal property; (2) a statute, N.J.S.A. 54:4-23.12, rendered the greenhouse exempt from real property taxation; and ... the arguments presented, we hold that the statutory exemption in N.J.S.A. 54:4-23.12 does not violate the New Jersey Constitution. We reverse ... or horticulture facilities are totally exempt from real property tax. N.J.S.A. 54:4-23.12. Included within the statutory definition of such single use ... hold that the statutory exemption for greenhouses set forth in N.J.S.A. 54:4-23.12 does not violate the New Jersey Constitution. II ����The ... the plaintiff's greenhouse is not an exempt structure under N.J.S.A. 54:4-23.12. The Township maintains that the greenhouse cannot be "readily ... within its walls used for . . . office or sales space. . . ." See N.J.S.A. 54:4-23.12(a). ����The pertinent statutory language in the exemption ...

docket:	a5208-95
court:	njappellate
decided:	1997-07-22
status:	published
citation:	303 N.J.Super. 614
Document Size:	15751

125 LEONARD VAN WINGERDEN, ET AL, VS LAFAYETTE TOWNSHIP -- rank: 516

... s greenhouse was real, not personal property; (2) a statute, N.J.S.A. 54:4-23.12, rendered the greenhouse exempt from real property taxation; and ... the arguments presented, we hold that the statutory exemption in N.J.S.A. 54:4-23.12 does not violate the New Jersey Constitution. We reverse ... or horticulture facilities are totally exempt from real property tax. N.J.S.A. 54:4-23.12. Included within the statutory definition of such single use ... hold that the statutory exemption for greenhouses set forth in N.J.S.A. 54:4-23.12 does not violate the New Jersey Constitution. II ����The ... the plaintiff's greenhouse is not an exempt structure under N.J.S.A. 54:4-23.12. The Township maintains that the greenhouse cannot be "readily ... within its walls used for . . . office or sales space. . . ." See N.J.S.A. 54:4-23.12(a). ����The pertinent statutory language in the exemption ...

docket:	a5397-95
court:	njappellate
decided:	1997-07-22
status:	published
citation:	303 N.J.Super. 614
Document Size:	15751

126 HACKENSACK CITY v. BERGEN COUNTY -- rank: 513

... purposes as of October 1 of the pre-tax year. N.J.S.A. 54:4-23. City of Camden v. Camden Masonic Ass'n , 9 N ...

docket:	a0929-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	published
citation:	405 N.J.Super. 235 963 A.2d 123
Document Size:	46574

127 HACKENSACK CITY v. BERGEN COUNTY -- rank: 513

... purposes as of October 1 of the pre-tax year. N.J.S.A. 54:4-23. City of Camden v. Camden Masonic Ass'n , 9 N ...

docket:	a0507-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	Published
citation:	24 N.J. Tax 390
Document Size:	46508

128 HACKENSACK CITY v. BERGEN COUNTY -- rank: 513

... purposes as of October 1 of the pre-tax year. N.J.S.A. 54:4-23. City of Camden v. Camden Masonic Ass'n , 9 N ...

docket:	a0511-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	published
citation:
Document Size:	46510

129 /usr/local/share/www/libweb/collections/courts/tax/11637-098.opn.html -- rank: 513

... filed by the taxpayer in preparing his list of assessments, N.J.S.A. 54:4-23, N.J.S.A. 54:4-24, and thereby placed ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	98104

130 HACKENSACK CITY v. BERGEN COUNTY -- rank: 513

... purposes as of October 1 of the pre-tax year. N.J.S.A. 54:4-23. City of Camden v. Camden Masonic Ass'n , 9 N ...

docket:	a0512-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	unpublished
citation:	24 N.J.Tax 390
Document Size:	46526

131 HPT TA Properties Trust v. Bloomsbury Borough -- rank: 509

... full and fair value”, as that term is used in N.J.S.A. 54:4-23. New Jersey courts have held, consistent with established appraisal principles ...

docket:	004400-17
court:	NJ Tax Court
decided:	2018-09-28
status:	Unpublished
citation:
Document Size:	68079

132 C.P. LAKEWOOD LAND, L.P. Plaintiff, v. LAKEWOOD TOWNSHIP, Defendant. -- rank: 506

... application was timely filed and there is sufficient acreage under N.J.S.A. 54:4-23.1 et seq for farmland qualification. The parties have also ... not the owner of the subject properties as required by N.J.S.A. 54:4-23.6. At trial, the Vice President of Real Estate of ... income requirements necessary to qualify for farmland assessment. Pursuant to N.J.S.A. 54:4-23.5, the minimum income requirements for farmland assessment of woodlands ... 1989). The parties stipulated that all of the requirements of N.J.S.A. 54:4-23.6 have been met with the exception of income. There ... the taxpayer herein has satisfied all of the requirements of N.J.S.A. 54:4-23.6 and the municipality has failed to satisfy its burden ...

docket:	02491-98
court:
decided:	1999-10-22
status:
citation:	18 N.J. Tax 451
Document Size:	49082

133 Cherry Hill Township v. The Center at Cherry Hill, LLC -- rank: 506

... as of October 1 of the prior tax year. See N.J.S.A. 54:4-23. Thereafter, certain “safeguards” are provided to the taxpayer that ... assessor’s responsibility of reviewing assessments and ensuring their uniformity. N.J.S.A. 54:4-23; Tri- Terminal Corp. v. Bor. of Edgewater, 68 N.J ... his or her judgment to reflect full and fair value, N.J.S.A. 54:4-23, and the constitutional requirement that the selection of particular properties ...

docket:	005725-18
court:	NJ Tax Court
decided:	2020-09-24
status:	Unpublished
citation:
Document Size:	25430

134 ROMAN CATHOLIC ARCHDIOCESE OF NEWARK v. CITY OF EAST ORANGE -- rank: 506

... entitlement to religious worship or religious purposes exemptions. See contra N.J.S.A. 54:4- 23.5 (requiring minimum gross sales of $500 per year as ...

docket:	00392-95
court:
decided:	0000-00-00
status:
citation:	17 N.J. Tax 298
Document Size:	126562

135 BRUNO LATO v. ROCKAWAY TOWNSHIP -- rank: 506

... checks and balances built into the local property tax statutes. N.J.S.A. 54:4-23 obligates the assessor to make the initial determination of an ...

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