Search Rutgers Law Library N.J. Court Opinions

16 West Orange Township v. Crest Ridge Realty, LLC -- rank: 738

... the action of a County Board of Taxation pursuant to N.J.S.A. 54:51A-1, shall caption the complaint with the name of the record ...

docket:	004373-18
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Unpublished
citation:
Document Size:	105733

17 BRANCHBURG HOSPITALITY LLC, v. TOWNSHIP OF BRANCHBURG, -- rank: 731

... subject matter jurisdiction; for failure to pay taxes pursuant to N.J.S.A. 54:51A-1(b); and for plaintiff’s failure to comply with the ... an appeal: N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1. The former, N.J.S.A. 54:3-27, provides ... may require. [N.J.S.A. 54:3-27.] 6 N.J.S.A. 54:51A-1 provides in pertinent part: businesses; and the restrictions on restaurants ... terms of payments as the interests of justice may require. [N.J.S.A. 54:51A-1(b).] N.J.S.A. 54:3-27 applies to ... well as initial appeals to the county boards of taxation; N.J.S.A. 54:51A-1(b) governs appeals to the Tax Court from the judgment ... taxation must therefore comply with the tax payment requirement in N.J.S.A. 54:51A-1(b) unless the Tax Court determines to exercise its ...

docket:	011494-21
court:	NJ Tax Court
decided:	2022-02-25
status:	Published
citation:
Document Size:	38985

18 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 717

... the “law governing the timeliness of appeals,” including N.J.S.A. 54:51A-1(a), was “fatal” to its “claim of tax ...

docket:	15556-14
court:	NJ Tax Court
decided:	2015-02-12
status:	unpublished
citation:
Document Size:	39261

19 J.D. GOLUB v. TOWNSHIP OF GALLOWAY -- rank: 708

... board, the taxpayer can again appeal to the Tax Court. N.J.S.A. 54:51A-1.1 The Tax Court determines all issues of fact and ...

docket:	11562-18
court:	NJ Tax Court
decided:	2019-03-15
status:	Unpublished
citation:
Document Size:	30031

20 SUN PIPE LINE CO. v. TOWNSHIP OF WEST DEPTFORD -- rank: 694

... is whether N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 authorize this court to reduce a taxpayer’s ongoing local ... holds that N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 do not authorize such relief and vest in this court ... of Woodbridge , 73 N.J. 474 , 478 (1977)(quotations omitted). N.J.S.A. 54:51A-1 plainly applies only to “all taxes or any installments ... associated with those taxes. Nothing in the unambiguous language of N.J.S.A. 54:51A-1 and N.J.S.A. 54:3-27 suggests that ... this approach. In addition, the history of the enactment of N.J.S.A. 54:51A-1 and N.J.S.A. 54:3-27 demonstrate that ... taxes at the time that the complaint was filed. Ibid. N.J.S.A. 54:51A-1 was similarly amended. In light of the amendments, the ...

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

21 WELLINGTON BELLEVILLE, L.L.C. v. BELLEVILLE TOWNSHIP -- rank: 689

... “plaintiff”), for failure to pay taxes as required by N.J.S.A. 54:51A-1. Plaintiff has appealed the dismissal, having filed a notice of ... Defendant contends that the Tax Court lacks jurisdiction pursuant to N.J.S.A. 54:51A-1(b) because plaintiff failed to pay taxes on the subject ... tax payment requirement in the “ interests of justice. ” N.J.S.A. 54:51A-1(b). The subject property consists of fifteen acres containing several ... A. 54:3-27 (emphasis added).] The second statute is N.J.S.A. 54:51A-1(b) of the State Uniform Tax Procedure Law, N.J ... terms of payments as the interests of justice may require. [ N.J.S.A. 54:51a-1(b) (emphasis added).] The emphasized language in both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) was added to those statutes in 1999. 2 ...

docket:	04251-01
court:
decided:	2002-05-10
status:
citation:	20 N.J. Tax 331
Document Size:	55188

22 /usr/local/share/www/libweb/collections/courts/tax/16630-11.opn.html -- rank: 680

... the result, may thereafter file an appeal in this court. N.J.S.A. 54:51A-1; R. 8:4-2(a)(2). Compliance with the filing ...

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

23 VNO 1105 STATE HWY 36, L.L.C. v. TOWNSHIP OF HAZLET -- rank: 680

... S.A. 54:4-1 to 54:8-16, and N.J.S.A. 54:51A-1 to - 22, obligates an assessor to value and assess real ...

docket:	04038-13
court:	NJ Tax Court
decided:	2019-04-02
status:	Published
citation:
Document Size:	59890

24 Township of Green, v. Life With Joy, Inc. -- rank: 680

... in the Tax Court, pursuant to rules of court.” N.J.S.A. 54:51A-1(a). The deadline for filing tax appeals in New Jersey ... be filed within 45 days of service of the judgment. N.J.S.A. 54:51A-1(a); R. 8:4-1(a)(2). “Without timely ...

docket:	9572-16
court:	NJ Tax Court
decided:	2022-03-24
status:	Published
citation:
Document Size:	60446

25 TOWN OF SECAUCUS, v. CITY OF JERSEY CITY AND <br -- rank: 675

... on appeal from a county board of taxation judgment under N.J.S.A. 54:51A-1(a) or by direct appeal under N.J.S.A ...

docket:	02467-98
court:
decided:	2002-12-05
status:
citation:	20 N.J. Tax 384
Document Size:	150354

26 Lafayette Navesink View Homes, L.L.C. v. Borough of Rumson -- rank: 673

... complaint is filed, in order to prosecute the appeals. See N.J.S.A. 54:51A-1(b). 3 The “pay now litigate later” principle is ... 184 , 202 (App. Div.) (holding “that the requirement under N.J.S.A. 54:51A-1(b) that taxes be paid ‘[a]t the time ... a subsequent payment by a lien holder for purposes of N.J.S.A. 54:51A-1(b). See Dover-Chester , supra . However, N.J.S.A. 54:51A-1(b) permits this court to “relax the tax payment ... it should be provided the benefit of a relief from N.J.S.A. 54:51A-1(b). The court is not convinced. Plaintiff’s argument effectively ... of the Tax Court which is specifically provided for in N.J.S.A. 54:51A-1(b), and renders the “fact sensitive,” “ ...

docket:	16024-12
court:	NJ Tax Court
decided:	2014-06-17
status:	unpublished
citation:
Document Size:	32667

27 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 668

... the Mieles) with prejudice for the year 2019 pursuant to N.J.S.A. 54:51A-1(c)(2) for failure to prosecute. Plaintiff also appeals the ... e). Even though the Legislature prescribed a chain of review, N.J.S.A. 54:51A-1 contains limitations on an aggrieved party's right to appeal ... was 'dismissed without prejudice' by the county board of taxation. [ N.J.S.A. 54:51A-1(c) (emphasis added).] We have held that while this statutory ... inquiry in granting the Borough's motion to dismiss under N.J.S.A. 54:51A- - 1(c)(2). The judge's decision was based upon substantial ... the court to reconsider its decision dismissing his complaint under N.J.S.A. 54:51A-1(c)(2). [Plaintiff's] only justification for his failure to ... failure to prosecute, the Tax Court lacked jurisdiction pursuant to N.J.S.A. 54:51A-1(c). We discern no due process violation. Plaintiff's ...

docket:	a1765-19
court:	NJ Superior Court Appellate Division
decided:	2021-02-17
status:	Unpublished
citation:
Document Size:	28886

28 In re: Princeton Office Park v. Plymouth Park Tax Services, LLC -- rank: 662

... id. at 106, 113-14. The Tax Court held that N.J.S.A. 54:51A-1(b)’s bar on the property owner’s filing ...

docket:	A-107-11
court:	NJ Supreme Court
decided:	2014-06-25
status:
citation:
Document Size:	90879

29 Princeton Alliance Church v. Mount Olive Township -- rank: 643

... Church (hereinafter “PAC”), for lack of prosecution pursuant to N.J.S.A. 54:51A-1(c)(2). For the reasons set forth herein, Mt. Olive� ... Olive in turn filed a motion to dismiss pursuant to N.J.S.A. 54:51A-1(c)(2). Failure to Prosecute N.J.S.A. 54:51A-1(c)(2) provides, in relevant part, that “[i]f ... App. Div. 1970). In order to avoid dismissal pursuant to N.J.S.A. 54:51A-1(c)(2), the taxpayer must present “some proofs as ... and may properly form a basis for a dismissal under N.J.S.A. 54:51A-1(c)(2).” VSH Realty, Inc. v. Township of Harding ... the taxpayer to present witnesses to prosecute its appeal. Neither N.J.S.A. 54:51A-1(c)(2) nor N.J.A.C. 18:12A- ...

docket:	14826-09
court:
decided:	2010-01-06
status:
citation:
Document Size:	22671

30 WilliamG. Orpin, Jr. v. Township of Monroe -- rank: 634

... the complaint is filed, in order to prosecute the appeal. N.J.S.A. 54:51A-1(b). Indeed, Milltown Indus. , supra , pointed out this difference. See ... a judgment of a county board of taxation”) (citing to N.J.S.A. 54:51A-1(b)). N.J.S.A. 54:51A-1(b) does not include a requirement of having paid all ...

docket:	14714-14
court:	New Jersey Tax Court
decided:	2015-04-04
status:
citation:
Document Size:	39379