Search Rutgers Law Library N.J. Court Opinions

46 Redwood LLC v. West Orange Township -- rank: 574

... because of the taxpayer’s failure to pay taxes. See N.J.S.A. 54:51A-1(6). According to excerpts of that opinion read by Redwoodâ ...

docket:	004966-18
court:	NJ Superior Court Appellate Division
decided:	2022-09-02
status:	Unpublished
citation:
Document Size:	49130

47 ALL MONMOUTH LANDSCAPING v. MANALAPAN TOWNSHIP, <br -- rank: 574

... a motion made pursuant to R. 4:50-1. See N.J.S.A. 54:51A-1(a); R. 8:2(a). The Tax Court’s determination ...

docket:	07199-05
court:
decided:	2006-10-20
status:
citation:
Document Size:	29843

48 JANICE BERNSTEIN v. CITY OF ATLANTIC CITY -- rank: 574

... of the county board judgment on December 6, 1995. See N.J.S.A. 54:51A-1; N.J.S.A. 54:51A-9; and R. 1 ... Court appealing a county board judgment is set forth in N.J.S.A. 54:51A-1(b), which provides as follows: At the time that a ... of filing the complaint. In accordance with the language of N.J.S.A. 54:51A-1(b), our Courts have consistently held that the taxes owed ... J.S.A. 54:2-39, the predecessor provision to N.J.S.A. 54:51A-1(b)); see also Echelon Glen Co-op. v. Voorhees Tp ... by the county board. Under the City’s reading of N.J.S.A. 54:51A-1(b), the taxes resulting from such an increase are â ...

docket:	00158-96
court:
decided:	1996-05-17
status:
citation:	15 N.J. Tax 576
Document Size:	35490

49 MICHAEL & HELEN KAPLAN v. DIRECTOR, DIVISION OF TAXATION, -- rank: 571

... North Brunswick property as part of the exchange transaction. See N.J.S.A. 54:51A-1(c) (providing that gain from the disposition of property is ...

docket:	00032-06
court:
decided:	2008-01-08
status:
citation:
Document Size:	48003

50 PAULISON AVE. ASSOC., Plaintiff v. PASSAIC CITY, <br -- rank: 569

... failure to pay taxes in accordance with the requirements of N.J.S.A. 54:51A-1 did not deprive the Tax Court of subject matter jurisdiction ...

docket:	02315-98
court:
decided:	1999-05-21
status:
citation:	18 N.J. Tax 101
Document Size:	64369

51 ARGYROSOMUS, LLC v. SEABOARD LANDING, LLC -- rank: 548

... See N.J.S.A. 54:3-27; see also N.J.S.A. 54:51A-1(b) (requiring payment of "all taxes or any installments thereof ...

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status:	unpublished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

52 WILSHIRE OIL CO. OF TEXAS, Plaintiff v. JEFFERSON TOWNSHIP, <br -- rank: 548

... for lack of prosecution, moved to dismiss the appeals under N.J.S.A. 54:51A-1(c)(2). This statute provides, in relevant part: If the ... amplifies that decision. In considering a motion to dismiss under N.J.S.A. 54:51A-1(c)(2), the Tax Court has the authority to determine ... the Tax Court granted a motion to dismiss pursuant to N.J.S.A. 54:51A-1(c)(2). VSH Realty, Inc. v. Harding Tp. , 14 N ...

docket:	03280-98
court:
decided:	1998-10-09
status:
citation:	17 N.J. Tax 583
Document Size:	35430

53 Nutley Township v. Leonard Anzalone, et al. -- rank: 539

... Moltich , 3 N.J. Tax 147, 153 (Tax Ct. 1981); N.J.S.A. 54:51A-1. Throughout the Tax Court proceedings, plaintiff retains the burden of ...

docket:	00915-94
court:
decided:	1996-12-03
status:
citation:	16 N.J. Tax 304
Document Size:	114958

54 PIPQUARRYCO, INC. v. HAMBURG BOROUGH -- rank: 537

... complaint. The motion is based upon the following provisions of N.J.S.A. 54:51A-1(c)(2): If the tax court shall determine that the ... failure to prosecute” was not used by defendant’s attorney, N.J.S.A. 54:51A-1(c)(2) was clearly the basis for the motion. In ... hearing this explanation, the Board granted defendant’s motion. Under N.J.S.A. 54:51A-1(c) the Tax Court has the authority to review a ... 5 N.J. Tax at 299 and as contemplated by N.J.S.A. 54:51A-1(c) and N.J.A.C. 18:12A-1.9 ...

docket:	06306-95
court:
decided:	1996-01-19
status:
citation:	15 N.J. Tax 413
Document Size:	27195

55 /usr/local/share/www/libweb/collections/courts/appellate/015626-20.opn.html -- rank: 516

... in full in order to institute a property tax appeal. N.J.S.A. 54:51A-1(b). In a non-property tax appeal contest, a taxpayer ...

docket:	015626-20
court:	NJ Tax Court
decided:	2017-08-30
status:	unpublished
citation:
Document Size:	31972

56 M. Nervegna & J. Goll v. Township of East Brunswick -- rank: 511

... County Board”), and therefore, the Tax Court lacks jurisdiction under N.J.S.A. 54:51A-1(c) to entertain an appeal from such dismissal. Plaintiffs argue ... Tax Court. The Township thereafter filed the instant motion. FINDINGS N.J.S.A. 54:51A-1 provides that a Tax Court cannot review a county board ... “dismissed without prejudice” by the county board of taxation. [ N.J.S.A. 54:51A-1(c).] The effectuating regulations also provide similarly. Thus, N.J ... evidence, . . . may properly form a basis for a dismissal under N.J.S.A. 54:51A-1(c)(2).” VSH Realty , supra , 291 N.J. Super ...

docket:	14372-12
court:	NJ Tax Court
decided:	2013-05-07
status:	unpublished
citation:
Document Size:	28922

57 Bllum Ltd. Partnership v. Bloomfield Township -- rank: 509

... the relevant statute governing dismissals in the Tax Court is N.J.S.A. 54:51A-1(c), which sets forth three grounds for dismissal: a written ... taxes at the county board level is not enumerated in N.J.S.A. 54:51A-1(c), plaintiff argues, and since plaintiff complied with N.J.S.A. 54:51A-1(b), which requires payment of taxes due and owing when ... is not one of the grounds for dismissal enumerated in N.J.S.A. 54:51A-1(c). Plaintiff was given the opportunity to pay the taxes ...

docket:	07680-95
court:
decided:	1995-12-13
status:
citation:	15 N.J. Tax 409
Document Size:	20004

58 JC TRAPPER, LLC, Plaintiff v. OPINION CITY OF JERSEY CITY, -- rank: 506

... pursuant to N.J.S.A. 54:3-21 or N.J.S.A. 54:51A-1, or file a declaratory judgment action. The taxpayer may not ...

docket:	01816-00
court:
decided:	2001-02-22
status:
citation:	19 N.J. Tax 421
Document Size:	57431

59 THE NEW JERSEY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC., v. HAMILTON TOWNSHIP -- rank: 499

... an appeal was timely filed with this court pursuant to N.J.S.A. 54:51A-1(a). The subject has a reception area, a workroom with ...

docket:	04503-03
court:
decided:	2005-08-08
status:
citation:
Document Size:	57151

60 SomersetGroup Hospitality, LLC v. Township of Franklin -- rank: 481

... its property. N.J.S.A. 54:3-27, like N.J.S.A. 54:51A-1(b), which applies to appeals to this court from Judgments ... reflected in the reserve for uncollected taxes.” Ibid. Unlike N.J.S.A. 54:51A-1(b), however, which requires that taxes on the subject property ...

docket:	05377-15
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	20948