Search Rutgers Law Library N.J. Court Opinions

136 PRINCETON SOUTH INVESTORS, LLC v. FIRST AMERICAN TITLE INSURANCE COMPANY -- rank: 504

... all property as of October 1 of the pretax year. N.J.S.A. 54:4-23. After completing the preparation of the municipal tax assessment list ...

docket:	a0850-12
court:	NJ Superior Court Appellate Division
decided:	2014-09-08
status:	published
citation:	437 N.J.Super. 283 97 A.3d 1190
Document Size:	54130

137 Rainhold Holding Co., US Postal Service, & Raintree Assocs. v. Freehold Tp. -- rank: 499

... property real and personal ... shall be subject to taxation annually ...." N.J.S.A. 54:4-23 provides that, "All real property shall be assessed to the ... of the property. The property is assessed to the owner, N.J.S.A. 54:4-23, and, absent instructions to the contrary, tax bills are sent ...

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

138 DANIEL D. FISHER, SR v. TOWNSHIP OF SOUTHAMPTON -- rank: 497

... farmland assessment pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.24. Plaintiff also appeals from the April ...

docket:	a4568-11
court:	NJ Superior Court Appellate Division
decided:	2013-05-23
status:	unpublished
citation:
Document Size:	22687

139 Casamasino v. Div. of Taxation -- rank: 495

... at a fair and bona fide sale by private contract." N.J.S.A. 54:4-23. The assessor is subject to state controls that include investigation ... at a fair and bona fide sale by private contract." N.J.S.A. 54:4-23. That the assessor must perform that assessment function independently, and ...

docket:	a-201-97
court:	njsupreme
decided:	1999-05-27
status:
citation:	158 N.J. 333
Document Size:	88637

140 PHILIP ORBAN, et al. v. ALEXANDRIA TOWNSHIP -- rank: 495

... by private contract on October 1 preceding the tax year. N.J.S.A. 54:4-23. A taxpayer does not acquire a vested interest in an ... of good faith efforts to assess property as mandated by N.J.S.A. 54:4-23. Notably, as made clear in the Tax Court decision in ... program intended to prevent assessors’ conflicts of interest. 6 See N.J.S.A. 54:4-23, as amended by L . 2001, c . 101, § 1, effective ...

docket:	04168-01
court:
decided:	2003-07-08
status:
citation:	21 N.J. Tax 1
Document Size:	48395

141 EDWARD R. MCMAHON, et al. v. CITY OF NEWARK, CITY OF NEWARK DEPARTMENT OF FINANCE, OFFICE OF ASSESSMENT et al. -- rank: 490

... person owning the same on October 1 in each year." N.J.S.A. 54:4-23. Added assessments may be made when improvements are made to ...

docket:	A1703-05
court:	NJ Superior Court Appellate Division
decided:	2007-05-24
status:	unpublished
citation:
Document Size:	45363

142 JOVSIM L.L.C. v. City of New Brunswick -- rank: 488

... assessment should have been changed through a compliance plan under N.J.S.A. 54:4-23, the assessor maintained that the Subject was unique in several ... assessor’s responsibility of reviewing assessments and ensuring their uniformity. N.J.S.A. 54:4-23; Tri-Terminal Corp. v. Borough of Edgewater , 68 N.J ...

docket:	011827-20
court:	NJ Tax Court
decided:	2017-01-24
status:	unpublished
citation:
Document Size:	54187

143 Trocki Hotels LP v. Egg Harbor Township -- rank: 488

... A. 54:51A-6, or the municipal tax assessor, under N.J.S.A. 54:4-23, once a conclusion has been reached regarding the estimated true ...

docket:	014920-20
court:	NJ Tax Court
decided:	2017-04-03
status:	unpublished
citation:
Document Size:	139921

144 BOROUGH OF CLOSTER v. ABRAM DEMAREE HOMESTEAD, INC. -- rank: 486

... property taxation pursuant to the 'Farmland Assessment Act of 1964,' . . . [ N.J.S.A. 54:4-23.1 to -23.23. The Farm Act provides that a ...

docket:	a6191-01
court:	njappellate
decided:	2004-01-14
status:	published
citation:	365 N.J.Super. 338 365 N.J. Super. 338
Document Size:	37433

145 BOARD OF EDUCATION TOWNSHIP OF SOUTH BRUNSWICK, MIDDLESEX COUNTY v. RUTH CODY ECKERT, et al. -- rank: 486

... the land to agricultural or horticultural use[.]") (emphasis added); accord N.J.S.A. 54:4-23.15. This is because the purpose of the roll- back ... is not transaction-oriented as is the operative provision of N.J.S.A. 54:4-23.9 (emphasis added).] "It is a well established precept of ... to non-use constitutes a change in use pursuant to N.J.S.A. 54:4- 23.8."); Burlington Township v. Messer , 8 N.J. Tax 274 ...

docket:	a5643-01
court:	njappellate
decided:	2003-06-17
status:	published
citation:	361 N.J. Super. 238
Document Size:	23180

146 MOBIL OIL CORP. v. GREENWICH TOWNSHIP -- rank: 483

... a fair and bona fide sale by private contract . . . .” N.J.S.A. 54:4-23. Municipal tax assessors serve both local and state governmental needs ... primary responsibility of the assessor to determine property tax assessments. N.J.S.A. 54:4-23, 4-24, 4-27 and 4-35. In performing his ...

docket:	02565-98
court:
decided:	2002-04-15
status:
citation:	20 N.J. Tax 66
Document Size:	89322

147 FULTON PARTNERS, LLC v. CITY OF NEW BRUNSWICK -- rank: 479

... Div. 2009) (citing N.J.S.A. 40A:9-146; N.J.S.A. 54:4-23; McMahon, 195 N.J. at 541). Real-property owners must ...

docket:	a4886-17
court:	NJ Superior Court Appellate Division
decided:	2019-10-11
status:	Unpublished
citation:
Document Size:	38530

148 Joseph Zecca v. Township of Montclair -- rank: 479

... 1 of the pre-tax year, here, October 1, 2006. N.J.S.A. 54:4- 23, 54:4- 4. 3 The court is satisfied defendant complied ...

docket:	06914-10
court:	NJ Tax Court
decided:	2013-08-26
status:	unpublished
citation:
Document Size:	34624

149 TOWN OF SECAUCUS, Plaintiff, APPROVED FOR PUBLICATION IN THE NEW JERSEY REPORTS v. CITY OF JERSEY CITY et al. -- rank: 476

... barred by laches or estoppel. Tax assessments are imposed annually, N.J.S.A. 54:4-23, and are subject to annual appeals. N.J.S.A ...

docket:	02484-98
court:
decided:	2000-05-19
status:
citation:	19 N.J. Tax 10
Document Size:	134297

150 The Borough of Hamburg v. Trustees of the Presbytery -- rank: 474

... supra , 17 N.J. Tax at 311 ( but see contra N.J.S.A. 54:4-23.5 (requiring minimum gross sales of $500 per year as ...

docket:	10111-13
court:	NJ Tax Court
decided:	2015-02-11
status:	unpublished
citation:
Document Size:	59071