Search Rutgers Law Library N.J. Court Opinions

91 GENERAL MOTORS CORP. v. LINDEN CITY, -- rank: 560

... for tax assessment purposes in New Jersey is established by N.J.S.A. 54:4-23, which requires a municipal tax assessor to “determine the ... the assessor shall complete his assessments, as hereinafter required . . . .” N.J.S.A. 54:4-23. “Full and fair value” generally has been equated with ... “common sense of the situation” and the dictates of N.J.S.A. 54:4-23 require that the valuation of real property result in a ...

docket:	9091-83
court:
decided:	2005-02-02
status:
citation:
Document Size:	185845

92 Pella LLC v City of Cape May\t -- rank: 560

... the prior tax year is the assessment date for property. N.J.S.A. 54:4-23. Every year, the assessor mails each taxpayer a “Chapter ...

docket:	013605-20
court:	tax
decided:	2024-05-03
status:	Unpublished
citation:
Document Size:	31402

93 Center for Molecular Medicine and Immunology v. Township of Belleville -- rank: 560

... 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:	04369-97
court:
decided:	1998-12-14
status:
citation:	18 N.J. Tax 215
Document Size:	46201

94 RICHARD BAILEY et al. v. FRANKLIN TOWNSHIP -- rank: 560

... p . of Franklin and the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23, only the lands "actually used in ... evidently recognized that one part of the Farmland Assessment Act, N.J.S.A. 54:4-23. Consequently, Judge Small's transfer of the matter to small ... the ability to invoke the Farmland Assessment Act. In fact, N.J.S.A. 54:4-23. N.J.S.A. 54:4-23 looks to what the property would sell for at a ... the immediate property surrounding them from its benefits, pursuant to N.J.S.A. 54:4-23.12a, that property is assessed for tax purposes at the ... at] a fair and bona fide sale by private contract . . ." N.J.S.A. 54:4-23. That valuation standard is the one to be utilized ...

docket:	a6657-04
court:	njappellate
decided:	2007-01-19
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	39253

95 /usr/local/share/www/libweb/collections/courts/appellate/a2629-18.opn.html -- rank: 555

... explains the purposes of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23, which authorizes an exemption from local ...

docket:
court:
decided:
status:
citation:
Document Size:	18060

96 FREEHOLD BOROUGH v. NESTLE USA -- rank: 555

... 2000. N.J.S.A. 54:3-21. See also, N.J.S.A. 54:4-23, which requires the assessor to determine the full and fair ... value the subject property to the best of his ability. N.J.S.A. 54:4-23 requires that the assessor, “after examination and inquiry, determine ... by private contract on October 1” of the pretax year. N.J.S.A. 54:4-23 (emphasis supplied). In order to fulfill their statutory duties, assessors ...

docket:	04915-01
court:
decided:	2003-11-10
status:
citation:	21 N.J. Tax 138
Document Size:	49996

97 GALMAN v. LONGPORT -- rank: 555

... on the October 1 st prior to the assessment year. N.J.S.A. 54:4-23. Thus, the 2014 assessment would be based upon the value ...

docket:	012497-20
court:	NJ Tax Court
decided:	2014-10-08
status:	unpublished
citation:
Document Size:	66075

98 /usr/local/share/www/libweb/collections/courts/appellate/a2561-18.opn.html -- rank: 553

... properties under the Farmland Assessment Act of 1964 (the Act), N.J.S.A. 54:4- 23.1 to -23.23, which was enacted with the goal ... § 15.10 (Raymond I. Korona) (5th ed. 2020 update). N.J.S.A. 54:4-23.2 provides, in pertinent part: the value of land, not ... products equal a statutorily prescribed amount per year. Ibid. (citing N.J.S.A. 54:4-23.3). The land also must not be less than five ... Township of Howell, 138 N.J. 598, 620 (1994) (citing N.J.S.A. 54:4-23.6(b)). The statute is focused 'exclusively on the actual ... owner provides sufficient proof to satisfy the criteria listed in N.J.S.A. 54:4-23.6, the tax assessor is required to value the land ... in agricultural . . . use.'' Hovbilt, 138 N.J. at 620 (quoting N.J.S.A. 54:4-23.7). In other words, the duties of the tax ...

docket:
court:
decided:
status:
citation:
Document Size:	20922

99 CAPP-FSGN, et al v. Woodland Park -- rank: 553

... the taxing district as of October 1 each year. See N.J.S.A. 54:4-23. He or she is directed to “determine the full ... as of October 1 of the pre-tax year. See N.J.S.A. 54:4-23. Each assessor must complete his or her annual assessment list ...

docket:	004242-2013
court:	NJ Tax Court
decided:	2013-09-20
status:	unpublished
citation:
Document Size:	33211

100 /usr/local/share/www/libweb/collections/courts/tax/16630-11.opn.html -- rank: 551

... was not available. Under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23, the tax assessor is required to ... is determined as of October 1 st of each year. N.J.S.A. 54:4-23; Aperion Enterprises, Inc. v. Borough of Fair Lawn , 25 N ...

docket:	16630-11
court:	NJ Tax Court
decided:	2012-10-19
status:	unpublished
citation:
Document Size:	39120

101 KATHLEEN SCHUMAR, v. BERNARDSVILLE BOROUGH -- rank: 548

... revaluation, the reassessment of the subject property was constitutional under N.J.S.A. 54:4-23, which states: All real property shall be assessed to the ... his assessments. The Regent Care court concluded that, pursuant to N.J.S.A. 54:4-23, an assessor not only has the authority to institute an ... to maintain uniform and non-discriminatory assessments. Against this reality, N.J.S.A. 54:4-23 charges assessors with the obligation to keep the tax rolls ... lowered assessment pursuant to the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to –23.22, and Brunetti’s seeming acquiescence ... to conduct a reassessment of the entire municipality pursuant to N.J.S.A. 54:4-23, which requires the assessor to maintain assessments current. The reassessment ... board of taxation and the New Jersey Division of Taxation. N.J.S.A. 54:4-23 was amended by L. 2001, c. 101 to impose ...

docket:	04012-98
court:
decided:	2004-01-29
status:
citation:	21 N.J. Tax 619
Document Size:	43057

102 THE COMMUNITY LEAGUE, INC. v. CITY OF NEWARK -- rank: 548

... each year. N.J.S.A. 54:4-1. See N.J.S.A. 54:4-23, 35. Thus, questions of exemption or valuation are determined as ...

docket:	19896-10
court:
decided:	2011-09-30
status:
citation:
Document Size:	35577

103 REGENT CARE CENTER, INC., Plaintiff v. HACKENSACK CITY, -- rank: 548

... the tax assessor was merely fulfilling his statutory obligations under N.J.S.A. 54:4-23, which states, in pertinent part: All real property shall be ... for at a fair and bonafide sale by private contract . . . . [ N.J.S.A. 54:4-23.] The uniformity clause of the New Jersey Constitution requires that ... however, runs contrary to New Jersey’s statutory scheme. See N.J.S.A. 54:4-23. 4 Property tax assessments may be revised without a complete ... Van Decker , supra , 120 N.J. at 362. In fact, N.J.S.A. 54:4-23 imposes a duty on tax assessors to assess property annually ... gives the assessor significantly less discretion in determining assessments than N.J.S.A. 54:4-23. That statute requires “[T]he board [to] see that ... destroyed. See Purdon’s Pa. Cons. Stat. § 5453.602a. N.J.S.A. 54:4-23, contrarily, specifically obligates the assessor to maintain assessments at ...

docket:	01117-98
court:
decided:	2001-04-30
status:
citation:	19 N.J. Tax 455
Document Size:	31229

104 University Heights, LLC v. Borough of Franklin Lakes -- rank: 546

... assessments which are outside the normal annual assessment requirements of N.J.S.A. 54:4-23 and 54:4-35. These are added assessments, omitted assessments ...

docket:	015897-20
court:	NJ Tax Court
decided:	2016-03-16
status:	unpublished
citation:
Document Size:	36121

105 CITY OF MILLVILLE, a Municipal Corporation of the State of New Jersey, Plaintiff v. CHRISTOPHER J. RUSKE & <br -- rank: 539

... C. This is a case under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.24. The issue raised is whether a ... a minimum of five acres actively devoted to agricultural use ( N.J.S.A. 54:4-23.2) where title to the subject parcel is held separately ... lot 48, his co-owner in each parcel is different. N.J.S.A. 54:4-23.2 requires that: For general property tax purposes, the value ... value which such land has for agricultural or horticultural use. [ N.J.S.A. 54:4-23.2 (emphasis added.] The case on which the taxpayer relies ...

docket:	02980-00
court:
decided:	2001-04-20
status:
citation:	19 N.J. Tax 328
Document Size:	38567