Search Rutgers Law Library N.J. Court Opinions

46 /usr/local/share/www/libweb/collections/courts/tax/013603-2016opn.opn.html -- rank: 658

... property in the State of New Jersey is assessed yearly. N.J.S.A. 54:4- 23. The assessment is determined based on the value of the ... condition in which it stood on the previous October 1. N.J.S.A. 54:4-23. The county board of taxation may revise and correct assessments ... the regular assessment made on October 1, 1984 pursuant to N.J.S.A. 54:4-23.” Id. at 600-01. The court found it likewise ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	43654

47 SOCIETY OF THE HOLY CHILD JESUS d/b/a OAK KNOLL SCHOOL VS CITY OF SUMMIT -- rank: 655

... The judge concluded that "[f]or preferential farmland assessment under N.J.S.A. 54:4-23.1 to -23.23 ('The Farmland Assessment Act'), 'property used ... favorable tax treatment in connection with for-profit enterprises. See N.J.S.A. 54:4-23.3 ("Land shall be deemed to be in agricultural use ...

docket:	a1126-09
court:	NJ Superior Court Appellate Division
decided:	2011-02-17
status:
citation:	418 N.J. Super. 365 13 A.3d 886
Document Size:	70474

48 Braemar at West Milford, LLC v. West Milford Township -- rank: 653

... 390 , 412-413 (Tax 2007). That rule is memorialized under N.J.S.A. 54:4-23, requiring tax assessors to “determine the full and fair ... date on which the assessor shall complete his assessments . . . .” N.J.S.A. 54:4-23. As expressed by our Supreme Court, in attempting to discern ...

docket:	012238-10
court:	NJ Tax Court
decided:	2019-09-20
status:	Unpublished
citation:
Document Size:	47215

49 C. ARSENIS v. BOROUGH OF BERNARDSVILLE -- rank: 651

... property for assessment under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23. Pursuant to annual district-wide reassessments ... and such deputy tax assessors as it may determine necessary'); N.J.S.A. 54:4-23 (providing that '[a]ll real property shall be assessed to ... 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:	a0603-21
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Published
citation:
Document Size:	45908

50 ALL MONMOUTH LANDSCAPING v. MANALAPAN TOWNSHIP, <br -- rank: 648

... entitled to valuation and assessment under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23 (the “Act”). * Plaintiff is, however ... August 1 of the pre-tax year. See, e.g. N.J.S.A. 54:4-23.2 (“[t]he value of land, not less than ... such land has for agricultural or horticultural use”) (emphasis supplied). N.J.S.A. 54:4-23.6 provides, in relevant part: Land which is actively devoted ... the assessor of the taxing district[.] (emphasis supplied) See also N.J.S.A. 54:4-23.13: Eligibility of land for valuation, assessment and taxation under ... which such valuation, assessment and taxation are sought. (emphasis supplied) N.J.S.A. 54:4-23.6 permits an assessor to extend the deadline for the ... wide committee which may be established to assist the assessor. [ N.J.S.A. 54:4-23.7]. See also N.J.A.C. 18:15- ...

docket:	07199-05
court:
decided:	2006-10-20
status:
citation:
Document Size:	29843

51 /usr/local/share/www/libweb/collections/courts/tax/00877-18opn.opn.html -- rank: 648

... October 1 of the pretax year. Id. at 595 (citing N.J.S.A. 54:4-23). “After determining his October 1 taxable valuation, the tax ... and public interest will be promoted in its reassessment. See N.J.S.A. 54:4- 23. Whereas, the ADP law is meant to achieve a � ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	40651

52 RIDGE & VALLEY CHARTER SCHOOL, INC. v. FRELINGHUYSEN TOWNSHIP -- rank: 641

... Inc. (the school) is liable for roll-back taxes under N.J.S.A. 54:4-23.8 assessed by defendant Frelinghuysen Township based on an alleged ... qualified for the exemption from roll-back taxes provided by N.J.S.A. 54:4-23.8, we affirm. On March 23, 2004, the school purchased ... of Taxation seeking to impose roll-back taxes pursuant to N.J.S.A. 54:4-23.8 with respect to five acres of the tract on ... and other environmentally associated activities. The tax judge noted that N.J.S.A. 54:4-23.8, enacted in 1964, was amended in 1999 to provide ... entitled to the exemption from roll-back taxes afforded by N.J.S.A. 54:4-23.8 to local government units. The Farmland Assessment Act of 1964 (FAA), N.J.S.A. 54:4-23.1 through -23.23, as amended, provides for the ...

docket:	A0109-05
court:	NJ Superior Court Appellate Division
decided:	2006-09-25
status:	unpublished
citation:
Document Size:	66151

53 THOMAS GREEN, JR. v. EAST ORANGE -- rank: 639

... under Westmark Partners where the court found that, pursuant to N.J.S.A. 54:4-23 4 and N.J.S.A. 54:4-35 5 ... Westmark Partners , supra , 12 N.J. Tax at 595, citing N.J.S.A. 54:4-23 (emphasis added). 5 The court further noted that, “[a ...

docket:	06199-03
court:
decided:	2004-04-28
status:
citation:	21 N.J. Tax 324
Document Size:	43508

54 JOHN AND DEBORAH VAN VUGT, Plaintiffs v. PEQUANNOCK TOWNSHIP -- rank: 639

... requirements of the applicable provisions of the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23. For the reasons set forth below ... which such land has for agricultural or horticultural use.” N.J.S.A. 54:4-23.2. The valuation process is described in N.J.S.A. 54:4-23.7, which provides in its entirety as follows: The assessor ... wide committee which may be established to assist the assessor. [ N.J.S.A. 54:4-23.7.] As the statutory language makes clear, the ultimate determination ... the assessor” is the Advisory Committee which was created by N.J.S.A. 54:4-23.20. The Committee consists of the Director of the Division ... productive capabilities when devoted to agricultural or horticultural uses.” N.J.S.A. 54:4-23.20. In determining ranges of value, the Committee must ...

docket:	03108-00
court:
decided:	2002-05-17
status:
citation:	20 N.J. Tax 129
Document Size:	38333

55 City of Newark v. West Milford Township -- rank: 637

... the subject property’s highest and best use. However, because N.J.S.A. 54:4-23 requires each tax assessor to annually “determine the full ... that would otherwise qualify as actively devoted to horticultural use. N.J.S.A. 54:4-23.1 to N.J.S.A. 54:23-.5. In ... DEP must annually attest compliance with the forest management plan. N.J.S.A. 54:4-23.3. City of Newark and City of Newark-Div. Sewer ...

docket:	15734-14
court:	NJ Superior Court Appellate Division
decided:	2023-04-26
status:	Unpublished
citation:
Document Size:	81376

56 /usr/local/share/www/libweb/collections/courts/tax/13603-16opn.opn.html -- rank: 637

... property in the State of New Jersey is assessed yearly. N.J.S.A. 54:4- 23. The assessment is determined based on the value of the ... condition in which it stood on the previous October 1. N.J.S.A. 54:4-23. The county board of taxation may revise and correct assessments ... the regular assessment made on October 1, 1984 pursuant to N.J.S.A. 54:4-23.” Id. at 600-01. The court found it likewise ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	43541

57 /usr/local/share/www/libweb/collections/courts/tax/008351-2017opn.opn.html -- rank: 637

... assessed and taxed as farmland, under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to 23.3. Plaintiff maintains that an Application for ... orderly procedure for the property owner to challenge such denial. N.J.S.A. 54:4-23.13b, provides, in pertinent part: [w]here an application for ... procedures provided for appeals in R.S. 54:3-21. [ N.J.S.A. 54:4-23.13b (emphasis added).] Thus, as underscored by the court in ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44209

58 FREEHOLD BOROUGH, Plaintiff v. WNY PROPERTIES L.P./POST & COACH -- rank: 637

... 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 ... fair value of all real property in a taxing district. N.J.S.A. 54:4-23. Consequently, local municipal governing bodies or officials may not interfere ... by private contract on October 1 preceding the tax year. N.J.S.A. 54:4-23. In making an assessment, the assessor acts as an agent ... the municipal assessor pursuant to the assessor’s obligation under N.J.S.A. 54:4-23 to assess property at its full and fair value, and ... O’Hern also wrote a separate concurring opinion. 4 See N.J.S.A. 54:4-23, as amended by L . 2001, c . 101, §1, effective ...

docket:	03027-00
court:
decided:	2003-05-08
status:
citation:
Document Size:	117245

59 Rockaway 80 Assoc. v. Rockaway Township -- rank: 632

... 1995 regular assessment on plaintiff’s property (imposed pursuant to N.J.S.A. 54:4-23) and a 1995 added assessment (imposed pursuant to N.J ... “true valuation of the property” within the meaning of N.J.S.A. 54:4-23. The freeze attaches to the assessment contained in the base ... Cumberland Arms Assocs. , 10 N.J. Tax at 272. Under N.J.S.A. 54:4-23, the valuation date for regular assessments is October 1 preceding ... the amount of both regular assessments and any added assessments. N.J.S.A. 54:4-23, :4-63.2-63.3. See In re Appeal of ...

docket:	03798-93
court:
decided:	1996-01-23
status:
citation:	15 N.J. Tax 326
Document Size:	43474

60 McMahon v. City of Newark -- rank: 630

... and such deputy tax assessors as it may determine necessary”); N.J.S.A. 54:4-23 (providing that “[a]ll real property shall be assessed ...

docket:	a-39-07
court:
decided:	2008-07-17
status:
citation:	195 N.J. 526
Document Size:	84976