Search Rutgers Law Library N.J. Court Opinions

31 Ocean Grove Camp Meeting Assn of the United Methodist Church v. Township of Neptune -- rank: 631

... tax years for which a timely complaint has been filed. N.J.S.A. 54:51A-1. Thus, a tax exemption cannot be granted for prior tax ...

docket:	005650-18
court:	NJ Tax Court
decided:	2021-03-04
status:	Unpublished
citation:
Document Size:	60177

32 CITY OF EAST ORANGE v. Block 6100: Lots 3,4,7-10,14-16,18,19,21, 24,25, TOWNSHIP OF LIVINGSTON -- rank: 629

... exempt. These challenges are cognizable in the Tax Court. See N.J.S.A. 54:51A-1 (Tax Court can decide challenges to the “judgment, action ... pay the entire portion of the taxes as required by N.J.S.A. 54:51A-1(b) does not render the Tax Court without subject matter ...

docket:	00007-12
court:
decided:	2011-11-29
status:
citation:
Document Size:	51293

33 MOBIL ADMINISTRATIVE SERVICE Co. v. MANSFIELD TOWNSHIP -- rank: 629

... Court by April 1 of the year of appeal. Under N.J.S.A. 54:51A-1(a) only a “party who is dissatisfied with the ...

docket:	05824-95
court:
decided:	1996-05-20
status:
citation:	15 N.J. Tax 583
Document Size:	67206

34 WESTERHOLD v. TOMS RIVER TOWNSHIP -- rank: 627

... were not raised and argued before it. 10 brought under N.J.S.A. 54:51A-1(a) is not an action in lieu of prerogative writ ... the Tax Court pursuant to the rules of court.” N.J.S.A. 54:51A-1(a). Further “[t]he Tax Court shall have initial ...

docket:	10281-20
court:	NJ Superior Court Appellate Division
decided:	2024-02-20
status:
citation:
Document Size:	27046

35 ARP REALTY ASSOCIATES v. WASHINGTON BOROUGH -- rank: 615

... appeals. However, we continue to be of the view that N.J.S.A. 54:51A-1(c)(2) was intended by the Legislature to be narrow ...

docket:	05115-96
court:
decided:	1997-01-13
status:
citation:	16 N.J. Tax 281
Document Size:	36732

36 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: 611

... the motion of the municipality to dismiss the complaint under N.J.S.A. 54:51A-1(b) on the ground that plaintiff had not paid the ... time that it filed its complaint with the Tax Court. N.J.S.A. 54:51A-1(b) provides that taxes must be paid at the time ... due on the omitted assessments. The Tax Court held that N.J.S.A. 54:51A-1(b) was not applicable to an appeal from an omitted ... affirmed the Tax Court's ruling. I now hold that N.J.S.A. 54:51A-1(b) is not applicable to an appeal from an added ... on the property. There is no such requirement in either N.J.S.A. 54:51A- 1(b) dealing with regular assessments, or in N.J.S ...

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

37 CITY OF EAST ORANGE v. 280 SOUTH HARRISON STREET ASSOCIATES -- rank: 599

... Court within 45 days from the service of the judgment, N.J.S.A. 54:51A-1 and -9, was conclusive and binding on the parties. The ...

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

38 Harshad Patel v. Township of Maple Shade -- rank: 599

... s opinion with respect to defendant’s motion pursuant to N.J.S.A. 54:51A-1(c)(2) to dismiss the Complaint because of plaintiff’s ... 2013, the municipality moved to dismiss the Complaint pursuant to N.J.S.A. 54:51A-1(c)(2) because of plaintiff’s failure to prosecute his ... board. The parties waived oral argument. II. Conclusions of Law N.J.S.A. 54:51A-1(c) provides: If the Tax Court shall determine that the ... to prosecute before the county board within the intendment of N.J.S.A. 54:51A-1(c)(2) and whether dismissal for lack of prosecution by ... to seek dismissal of the 2012 Tax Court Complaint . . . .” N.J.S.A. 54:51A-1(c) establishes a limitation on this court’s jurisdiction. There ...

docket:	13117-12
court:	NJ Tax Court
decided:	2013-12-04
status:	unpublished
citation:
Document Size:	23421

39 BLLUM LIMITED PARTNERSHIP VS BLOOMFIELD TWP. -- rank: 594

... J.S.A. 54:51A-9. Bllum further argues that N.J.S.A. 54:51A-1 applies to "indirect appeals" from county board judgments. Bllum contends ... first appeal had no preclusive effect. ����It is clear that N.J.S.A. 54:51A-1 applies only in situations where the appeal to the Tax ... well as to the Tax Court directly, and also in N.J.S.A. 54:51A-1(b), See footnote 4 with respect to appeals to the ... taxpayers, who failed to meet the minimum assessment level of N.J.S.A. 54:51A-1 has no applicability in this case, the fact that the ... reviewable on appeal to the Tax Court. Appeals pursuant to N.J.S.A. 54:51A-1 are essentially limited to the board's determination. There is ...

docket:	a2900-95
court:	njappellate
decided:	1996-10-08
status:	published
citation:	<a href=
Document Size:	19291

40 Jos. L. Muscarelle Dev. Co., Inc. v. Manalapan Tp. -- rank: 590

... of N.J.S.A . 54:2-39 (repealed), now N.J.S.A . 54:51A-1(b) (involving appeals from the county board), and that the ...

docket:	05005-93
court:
decided:	1993-07-28
status:
citation:	13 N.J. Tax 330
Document Size:	54912

41 CAMPBELL SOUP COMPANY v. CITY OF CAMDEN -- rank: 587

... the county board and direct appeals to the Tax Court. N.J.S.A. 54:51A-1 is the appropriate statute to apply when dealing with appeals ... N.J.Tax 164 (App. Div. l994). The applicable statute, N.J.S.A. 54:51A-1, directs parties who wish to appeal a county board judgment ...

docket:	10804-93
court:
decided:	1996-12-16
status:
citation:	16 N.J. Tax 219
Document Size:	63651

42 /usr/local/share/www/libweb/collections/courts/appellate/008543-20.opn.html -- rank: 583

... required by statute. N.J.S.A. 54:3-27; N.J.S.A. 54:51A-1(b). Interpretation of the 1999 amendment permitting the court to ... required under N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) the tax court lacks subject matter jurisdiction over the ... denied , 81 N.J. 294 (1979). Under the terms of N.J.S.A. 54:51A-1(b), an appeal to the tax court from a county ... court held that relaxation of the tax payment obligation in N.J.S.A. 54:51A-1(b) is not satisfied by the issuance of a tax ... originally enacting N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 was to ‘assure the flow of revenue to a ...

docket:	008543-20
court:	NJ Tax Court
decided:	2014-05-19
status:	unpublished
citation:
Document Size:	37469

43 MICHAEL T. SHERMAN v. CITY OF VENTNOR -- rank: 583

... outcome does not bar an appeal to the Tax Court. N.J.S.A. 54:51A-1. In September 2017, plaintiff filed an appeal with the Tax ... dismissed with prejudice at the County board level pursuant to N.J.S.A. 54:51A-1(c)(2). For the following reasons, defendant’s motion to ... allows plaintiff to appeal the matter to the Tax Court. N.J.S.A. 54:51A-1. Plaintiff filed a complaint with the Tax Court on September ... of prosecution cannot - 4 - be appealed to the Tax Court. N.J.S.A. 54:51A-1(c)(2). The judgment code for Lot 6 remained as ...

docket:	12930-17
court:	NJ Tax Court
decided:	2018-09-13
status:	Unpublished
citation:
Document Size:	28067

44 TOWNSHIP OF PEMBERTON v. ANA RAMIREZ -- rank: 583

... a result of this holding, defendant’s motions pursuant to N.J.S.A. 54:51A-1(c)(2) to dismiss the complaints in these matters for ... judgments. Pemberton thereafter moved to dismiss the complaints pursuant to N.J.S.A. 54:51A-1(c)(2) because the Board had dismissed the three matters ... were heard on March 19, 2010. II. Conclusions of Law N.J.S.A. 54:51A-1(c) provides: If the Tax Court shall determine that the ... to prosecute before the County Board within the intendment of N.J.S.A. 54:51A-1(c)(2) and whether dismissal for lack of prosecution by ...

docket:	14022-09
court:
decided:	2010-04-28
status:
citation:
Document Size:	30405

45 /usr/local/share/www/libweb/collections/courts/appellate/a0559-18.opn.html -- rank: 576

... were dismissed for failure to pay taxes 'as required by N.J.S.A. 54:51A-1[(b)] . . . and in reliance on the holding in Dover-Chester ... of the indirect tax appeals, 5 the judge relied on N.J.S.A. 54:51A-1(b). For dismissal of the direct tax appeals, 6 the ... argument that N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) allowed the filing of the tax appeals upon less ...

docket:
court:
decided:
status:
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Document Size:	36072