Search Rutgers Law Library N.J. Court Opinions

16 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 811

... proration is for the remaining months in the tax year. N.J.S.A. 54:4-63.3. In either case, the assessments should be entered in the ...

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status:	Unpublished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

17 SeaboardLanding, LLC v. Borough of Penns Grove -- rank: 791

... 2007 was $1,475,000. After applying the formula in N.J.S.A. 54:4-63.3 to determine the appropriate omitted added assessments, see Borough of ... Prorated: 2 Prorated Assessments: $ 68,879 The statutory formula in N.J.S.A. 54:4-63.3 resulted in a determination that the assessable value of the ...

docket:	00091-09
court:	NJ Tax Court
decided:	0000-00-00
status:	Unpublished
citation:
Document Size:	61666

18 Polk Street Partners, LLC v. Town of Guttenberg -- rank: 782

... following January 1 and October 1 of the tax year. N.J.S.A. 54:4-63.3. Essentially, an omitted added assessment captures property values that an ... the tax year for which such an assessment is made. N.J.S.A. 54:4-63.3. In Parikh v. Livingston, 30 N.J. Tax 326 (Tax ...

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status:	Unpublished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

19 SEVENTY FIVE P-B CORPORATION, Plaintiff v. TOWN OF PHILLIPSBURG, <br -- rank: 765

... C. Plaintiff has appealed an added assessment imposed, pursuant to N.J.S.A. 54:4-63.3, for nine months (April through December) of 1997 with respect ...

docket:	00205-98
court:
decided:	1999-02-19
status:
citation:	18 N.J. Tax 71
Document Size:	42038

20 BUCKEYE PERTH AMBOY TERMINAL, LLC, v. CITY OF PERTH AMBOY -- rank: 750

... such amount for the remaining months in the tax year. N.J.S.A. 54:4-63.3. 3 “The purpose of the added assessment law is ...

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

21 GREGG & LORI ANNE VAN ORDEN v. TOWNSHIP OF WYCKOFF, <br -- rank: 739

... assessment is prorated for the number of months following completion. N.J.S.A. 54:4-63.3. The added assessment list also includes properties having additions completed ... which the property was substantially completed within the purview of N.J.S.A. 54:4-63.3.” 10 N.J. Tax at 600. The court further ...

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

22 MICHAEL OTELSBERG, Plaintiff, v BLOOMFIELD TOWNSHIP -- rank: 733

... taxpayer’s property for the 1997 tax year is valid. N.J.S.A. 54:4-63.3 permits a municipality to impose an added assessment on a ... and completed between January 1 and October 1 4 ....” N.J.S.A. 54:4-63.3. The purpose of an added assessment is to allow the ... because of improvements made subsequent to the dates prescribed by N.J.S.A. 54:4-63.3. Snyder v. South Plainfield Boro. , 1 N.J. Tax 3 ... such that they did not constitute an added assessment under N.J.S.A. 54:4-63.3. The adjustments made on the property consisted of renovating the ... tax year would reflect such an increase. Id. at 385. N.J.S.A. 54:4-63.3 consists of three distinct words, “erected, added to or ... to provide guidance to the meaning of “improved” in N.J.S.A. 54:4-63.3. In that case, the Tax Court applied the doctrine ...

docket:	00128-97
court:
decided:	1999-06-25
status:
citation:	18 N.J. Tax 243
Document Size:	46518

23 HILLCREST HEALTH SERVICE SYSTEM, INC., Plaintiff v. OPINION HACKENSACK CITY, -- rank: 724

... proportion of full months in the tax year following completion. N.J.S.A. 54:4-63.3. The resulting added assessment, allocated entirely to improvements, was $1,310,400. As permitted by N.J.S.A. 54:4-63.3, the added assessment was appealed to the Bergen County Board ...

docket:	08422-92
court:
decided:	1998-11-20
status:
citation:	18 N.J. Tax 38
Document Size:	49914

24 /usr/local/share/www/libweb/collections/courts/tax/06799-08.opn.html -- rank: 698

... following completion through December 31. The second added assessment statute, N.J.S.A. 54:4-63.3, allows for an added assessment where a structure has been ... following January 1 and October 1 of the tax year. N.J.S.A. 54:4-63.3 provides that the assessor, after examination and inquiry, is to ... completion of the improvements and dividing the result by 12. N.J.S.A. 54:4-63.3. The purpose of this statute “is to permit the ...

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

25 BDB ENTERPRISES, LLC v. BRICK TOWNSHIPRIMM, J.T.C. This is a local property tax matter involving the payment of taxes to perfect an appeal from an added assessment. The appeal was brought under N.J.S.A. 54:4-63.11, dealing with appeals to the Tax Cour -- rank: 675

... 1,032,300, prorated for six months in accordance with N.J.S.A. 54:4-63.3. Plaintiff filed a petition of appeal with the Ocean County ...

docket:	00126-96
court:
decided:	1996-09-18
status:
citation:	16 N.J. Tax 22
Document Size:	36023

26 Harrison Realty Corp. v. Town of Harrison -- rank: 646

... and completed between the following January 1 and October 1. N.J.S.A. 54:4-63.3. The critical issue here is whether the work done represented ...

docket:	04534-95
court:
decided:	1997-01-10
status:
citation:	16 N.J. Tax 375
Document Size:	38185

27 JEFFREY B. KILLINO v. BOROUGH OF AVALON -- rank: 637

... 079,800 ÷ .9258 = $1,166,343). As provided by N.J.S.A. 54:4-63.3, the added assessment was effective as of May 1, 2012 ... to the formula prescribed therefor in the applicable statute, viz. , N.J.S.A. 54:4-63.3.” Borough of Fort Lee v. Invesco Holding Corp. , 6 ... date of . . . such completion, and dividing the result by 12. [ N.J.S.A. 54:4-63.3.] The court determined that the true market value of the ...

docket:	001021-20
court:	NJ Tax Court
decided:	2016-11-01
status:	unpublished
citation:
Document Size:	32366

28 EDWARD R. MCMAHON, et al. v. CITY OF NEWARK, CITY OF NEWARK DEPARTMENT OF FINANCE, OFFICE OF ASSESSMENT et al. -- rank: 611

... improvements are made to real property after the assessment date. N.J.S.A. 54:4-63.3. Assessments also may be made of any taxable property that ...

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

29 /usr/local/share/www/libweb/collections/courts/appellate/000490-20.opn.html -- rank: 594

... 1 of the tax year, the added assessment computation differs. N.J.S.A. 54:4-63.3. The assessor must first determine the taxable value of the ...

docket:	000490-20
court:	NJ Tax Court
decided:	2017-08-24
status:	unpublished
citation:
Document Size:	42076

30 Township of Holmdel v. New Jersey Highway Authority -- rank: 579

... for the combined amphitheater and reception center complex. S ee N.J.S.A. 54:4-63.3 (defining �added assessment�); See footnote 2 B. ����In 1999, the ...

docket:	a-64-06
court:	njsupreme
decided:	2007-04-04
status:
citation:	190 N.J. 74
Document Size:	104230