Search Rutgers Law Library N.J. Court Opinions

16 Levy et al. v. Borough of Deal -- rank: 731

... first day of the month following completion through December 31. N.J.S.A. 54:4-63.2. If a structure has been erected, added to, or improved ... such amount for the remaining months in the tax year. N.J.S.A. 54:4-63.2.2 The undisputed facts here are that the improvements were ...

docket:	013545-17
court:	NJ Tax Court
decided:	2018-08-17
status:	Unpublished
citation:
Document Size:	31843

17 Leabern Realty, L.P. % Wayne v. Montclair Township -- rank: 728

... or during January to October of the tax year. See N.J.S.A. 54:4-63.2; N.J.S.A. 54:4-63.3. The â ... assessment will be imposed for the entire subsequent tax year. N.J.S.A. 54:4-63.2. In addition, an added assessment will be imposed for that ...

docket:	000166-20
court:	NJ Superior Court Appellate Division
decided:	2023-11-02
status:	Unpublished
citation:
Document Size:	45012

18 CITY OF EAST ORANGE v. 280 SOUTH HARRISON STREET ASSOCIATES -- rank: 717

... tax rolls by way of an added or omitted assessment. N.J.S.A. 54:4-63.2, -63.3, and -63.26. The law requires that the ...

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

19 /usr/local/share/www/libweb/collections/courts/tax/06799-08.opn.html -- rank: 715

... Div. 1989). There are two added assessment statutes. The first, N.J.S.A. 54:4-63.2, provides for the making of an added assessment when a ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	67123

20 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 698

... prorated basis for the remaining months in the pretax year. N.J.S.A. 54:4-63.2. If the property is improved after the October 1 valuation ...

docket:	012593-21
court:	NJ Superior Court Appellate Division
decided:	2022-05-25
status:	Unpublished
citation:
Document Size:	35699

21 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 698

... prorated basis for the remaining months in the pretax year. N.J.S.A. 54:4-63.2. If the property is improved after the October 1 valuation ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34691

22 Polk Street Partners, LLC v. Town of Guttenberg -- rank: 695

... date, but before the end of the pre-tax year. N.J.S.A. 54:4- 63.2. If a structure was erected, added to, or improved after ...

docket:	013622-17
court:	NJ Tax Court
decided:	2019-03-12
status:	Unpublished
citation:
Document Size:	29977

23 BUCKEYE PERTH AMBOY TERMINAL, LLC, v. CITY OF PERTH AMBOY -- rank: 690

... an “omitted added assessment.” C. Added Assessments Under N.J.S.A. 54:4-63.2, if a structure was erected, added to, or improved after ...

docket:	13403-19
court:	NJ Tax Court
decided:	2020-03-27
status:	Published
citation:
Document Size:	32250

24 ARGYROSOMUS, LLC v. SEABOARD LANDING, LLC -- rank: 687

... after the assessor has completed the annual October 1 assessment"); N.J.S.A. 54:4-63.2 (permitting imposition of "added assessment"); N.J.S.A. 54 ...

docket:	a5963-13
court:	NJ Superior Court Appellate Division
decided:	2016-10-21
status:	unpublished
citation:
Document Size:	48790

25 THE PRESBYTERIAN HOME AT PENNINGTON, INC v. THE BOROUGH OF PENNINGTON -- rank: 682

... and dividing the result by 12. A-6061-06T1 34 N.J.S.A. 54:4-63.2 applies similarly to the valuation of real property where the ... any year and completed before January 1 the following' year. N.J.S.A. 54:4-63.2 and - 63.3 as 'substantially ready for the use for ...

docket:	a6061-06
court:	superior court appellate division
decided:	2009-08-10
status:	Published
citation:	409 N.J. Super. 166 976 A.2d 413
Document Size:	69841

26 GREGG & LORI ANNE VAN ORDEN v. TOWNSHIP OF WYCKOFF, <br -- rank: 676

... assessment for the period following completion in the previous year. N.J.S.A. 54:4-63.2. After any necessary revision and correction, the added assessment list ...

docket:	00066-00
court:
decided:	2005-01-27
status:
citation:	22 N.J. Tax 31
Document Size:	32277

27 ENTENMANN'S INC. et al. v. TOTOWA BOROUGH, <br -- rank: 660

... events which warrant the imposition of an added assessment under N.J.S.A. 54:4-63.2 or -63.3. Under each of those statutory provisions, an ... which would qualify as improvements for added assessment purposes under N.J.S.A. 54:4-63.2 and -63.3. This construction recognizes the importance of Freeze ...

docket:	00822-99
court:
decided:	2001-05-29
status:
citation:	19 N.J. Tax 505
Document Size:	71055

28 PRINCETON SOUTH INVESTORS, LLC v. FIRST AMERICAN TITLE INSURANCE COMPANY -- rank: 652

... of said property, and by dividing the result by 12. [ N.J.S.A. 54:4-63.2.] The tax statutes give prospective purchasers of real property a ...

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

29 Plaza Twenty Three Station, LLC v. Township of Pequannock -- rank: 649

... are two relevant statutes at issue in the instant matter: N.J.S.A. 54:4-63.2, which provides for the assessment of an addition or improvement ... added assessment, to the Subject Property within the meaning of N.J.S.A. 54:4-63.2 to 63.3. In Fifth Roc Jersey Assoc., LLC v ... to a building or other structure within the meaning of N.J.S.A. 54:4-63.2 to 63.3 since they merely constituted retrofitting, upgrading, or ...

docket:	13755-17
court:	NJ Tax Court
decided:	2019-03-25
status:	Unpublished
citation:
Document Size:	16716

30 Squibs -- rank: 586

... and taxpayers appealed the judgment to the tax court. Both N.J.S.A. 54:4-63.2 and 63.3 permit the local authority to tax value ... October 1, 2015, failed to satisfy the plain language of N.J.S.A. 54:4-63.2 necessary to sustain the full year 2016 added assessment. The ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705