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76 MOUNT LAUREL TOWNSHIP v. BURLINGTON COUNTY BOARD OF TAXATION -- rank: 599

... assessing it at the taxable value established for the county. N.J.S.A. 54:4-23. The Legislature has designated the county board of taxation as ...

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

77 Michael Hammer v. Township of Howell -- rank: 595

... validity of the assessments. (B) Validity of the Regular Assessments N.J.S.A. 54:4-23.2 provides that land of 5 acres or more â ... same. Such land must also meet certain annual income requirements. N.J.S.A. 54:4-23.5. In this connection, land “under the farmhouse, and ... woodland” provided the owner fulfills certain specific “additional” conditions. N.J.S.A. 54:4-23.3. These conditions are: (i) the owner must create and ... assessor can approve or deny the application for farmland assessment. N.J.S.A. 54:4-23.3a. The assessor must mail a notice of disallowance to ... assessment, on or before November 1 of the pretax year. N.J.S.A. 54:4-23.13b. The notice should sent by regular mail and contain ... never rejected by the DEP or any other authority. See N.J.S.A. 54:4-23.3(c) (assessor must deny farmland assessment application if ...

docket:	12523-13
court:	NJ Tax Court
decided:	2014-12-24
status:	unpublished
citation:
Document Size:	45858

78 RUSSELL E. STODDARD v. RUTGERS, THE STATE UNIVERSITY -- rank: 590

... from assessments) are made on an annual basis. 2 See N.J.S.A. 54:4-23 (requiring real property to be assessed on October 1 each ... October 1, 2007, the valuation date for tax year 2008. N.J.S.A. 54:4-23; see also Atlantic County New School, Inc. v. City of ...

docket:	03703-08
court:
decided:	2008-08-01
status:
citation:
Document Size:	49197

79 NAZMI AND AIDA ELRABIE v. BOROUGH OF FRANKLIN LAKES -- rank: 586

... is the value of the property on October 1, 2006. N.J.S.A. 54:4-23. Both experts used the comparable sales approach to estimating the ...

docket:	10083-07
court:
decided:	2008-07-11
status:
citation:
Document Size:	97737

80 JOVSIM, LLC v. CITY OF NEW BRUNSWICK -- rank: 576

... spot assessment; and (2) the City's tax assessor violated N.J.S.A. 54:4-23 by not undertaking a reassessment of all under-assessed properties ... their fair share of taxes. A-4832-18 13 2. N.J.S.A. 54:4-23 Plaintiff next asserts that the Tax Court erred in not granting it summary judgment because the tax assessor violated N.J.S.A. 54:4-23 by not undertaking a partial reassessment of all under-assessed ... and submitting a compliance plan reflecting that reassessment. We disagree. N.J.S.A. 54:4-23 provides, in relevant part: [W]hen the assessor has reason ... not always require the approval of a compliance plan under N.J.S.A. 54:4-23. 264 First St., 28 N.J. Tax at 417. Instead ... including failing to submit a compliance plan in accordance with N.J.S.A. 54:4- 23. 28 N.J. Tax at 417. The Tax Court ...

docket:	a4832-18
court:	NJ Superior Court Appellate Division
decided:	2021-11-17
status:	Unpublished
citation:
Document Size:	28839

81 JOB HAINES HOME FOR THE AGED, Plaintiff v. TOWNSHIP OF BLOOMFIELD, -- rank: 576

... Plainfield , 1 N.J. Tax 3, 7 (Tax 1980) (citing N.J.S.A. 54:4-23 for the position that “[a]ll taxable real property ...

docket:	01135-00
court:
decided:	2001-02-16
status:
citation:	19 N.J. Tax 408
Document Size:	61545

82 DOREEN A. SCOTT, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 574

... tax the taxpayer self-assesses and pays the tax. Compare N.J.S.A. 54:4-23 (property tax) with N.J.S.A. 54A:9-3 ...

docket:	10435-22
court:	NJ Superior Court Appellate Division
decided:	2023-12-22
status:	Published
citation:
Document Size:	49215

83 /usr/local/share/www/libweb/collections/courts/appellate/03146-13.opn.html -- rank: 569

... non-preferential farmland rate for the prior two years. See N.J.S.A. 54:4-23.8. Additionally, the expert’s computation of the adjustment was ...

docket:	03146-13
court:	NJ Tax Court
decided:	2016-02-10
status:	unpublished
citation:
Document Size:	71129

84 NEW PLAN REALTY TRUST v. BRICK TOWNSHIP, <br -- rank: 569

... enactment of L. 2001, c. 101 (“Chapter 101”) amending N.J.S.A. 54:4-23, now requires that requests under Chapter 91 be deemed untimely ... of taxation and to the Division of Taxation for approval. [ N.J.S.A. 54:4-23 (emphasis added).] The compliance plan must be submitted before November ... 101, which must be applied for by November 1. See N.J.S.A. 54:4-23; N.J.A.C. 18:12A-1.14(i). Extrapolating ... single property without getting approval of a compliance plan under N.J.S.A. 54:4-23 as amended by Chapter 101. Thus, even though the requested ... 2005) (argued Nov. 30, 2005)). Here, there is nothing in N.J.S.A. 54:4-23 or in the legislative history of Chapter 101 to indicate ...

docket:	03320-05
court:
decided:	2006-08-22
status:
citation:
Document Size:	27524

85 Russo v. Township of Plumsted -- rank: 567

... property for farmland * assessment pursuant to the Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq. Plaintiff’s application indicates that sixty-five ... on or before April 1 of the tax year.” N.J.S.A. 54:4-23.13b. As a result of the onset of the COVID ... 46-2(b). Farmland Assessment Act The Farmland Assessment Act, N.J.S.A. 54:4-23.1, et seq. (the “Act”) was adopted “to ... value which such land has for agricultural or horticultural use. [N.J.S.A. 54:4-23.2] 4 For the purposes of the Act land shall ... training or grazing of any or all of such animals, [N.J.S.A. 54:4-23.3.] The Act also contains a financial requirement for land ... two-year period immediately preceding the tax year in issue . . . . [N.J.S.A. 54:4-23.5.] The Act grants a qualifying property treatment similar ...

docket:	10327-20
court:	NJ Superior Court Appellate Division
decided:	2022-11-07
status:	Unpublished
citation:
Document Size:	24612

86 JASON NUNNERMACKER, v. THE CITY COUNCIL OF THE CITY OF HACKENSACK -- rank: 567

... at a fair and bona fide sale by private contract ... ' N.J.S.A. 54:4-23. By statute, the tax assessor is 'charged to fulfill that ...

docket:	BER-L000974-16
court:	NJ Superior Court Appellate Division
decided:	2019-05-07
status:	Unpublished
citation:
Document Size:	43430

87 Michael Lucarini v. Township of Moorestown -- rank: 565

... 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:	00103-12
court:	NJ Tax Court
decided:	2014-10-02
status:	unpublished
citation:
Document Size:	49718

88 BEACH CREEK MARINA INC v. CITY OF NORTH WILDWOOD -- rank: 565

... parcel of real property situate in the taxing district." 3 N.J.S.A. 54:4-23; Tri-Terminal Corp. v. Borough of Edgewater , 68 N.J ... Beach Creek does not point to any statute other than N.J.S.A. 54:4-23 to support its claim of entitlement to a modification of ... 3-21" and "contravene the policy behind it." We agree. N.J.S.A. 54:4-23 addresses a tax assessor's statutory duty to annually value ... or lower than its full and fair value. In addition, N.J.S.A. 54:4-23 authorizes and requires "assessment maintenance" — a "practice by which ... plain meaning of the statute does not support retroactive adjustments. N.J.S.A. 54:4-23 plainly states that it applies to assessments on "October 1 ... Tax 85 (Tax 1980)) (statutory citations omitted).] As previously noted, N.J.S.A. 54:4-23 is the only statute Beach Creek cited in the ...

docket:	a2590-11
court:	NJ Superior Court Appellate Division
decided:	2013-05-09
status:	unpublished
citation:
Document Size:	20048

89 Black United Fund of New Jersey v. City of East Orange -- rank: 562

... of the pretax year (in this case, October 1, 1995). N.J.S.A. 54:4-23. Ironbound , supra , 220 N.J. Super. at 353-54. On ...

docket:	08762-96
court:
decided:	1998-07-20
status:
citation:	17 N.J. Tax 446
Document Size:	66639

90 SUN PIPE LINE CO. v. TOWNSHIP OF WEST DEPTFORD -- rank: 562

... 1 st of each year for the following tax year, N.J.S.A. 54:4-23, and may change as market forces affect the property’s ...

docket:	11284-10
court:	NJ Tax Court
decided:	2010-07-23
status:	published
citation:
Document Size:	37661