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16 HULL JUNCTION HOLDING CORP. v. PRINCETON BOROUGH -- rank: 790

Original WordPerfect file NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS TAX COURT OF NEW JERSEY DOCKET NOS. HULL.J.NCTION HOLDING CORP., : 003794-93; 002113-94; 009455-92; 003795-93; 002112-94; 003790-93; Plaintiff, : 002116-94; 003792-93; 002115-94; 009534-94; v. : PRINCETON ...

docket:	09455-92
court:
decided:	1996-08-08
status:
citation:	16 N.J. Tax 68
Document Size:	259693

17 J.D. GOLUB v. TOWNSHIP OF GALLOWAY -- rank: 788

... notice which the decisions refer, Chapter 123, now codified at N.J.S.A. 54:51A-6, provides “[w]henever the tax court is satisfied by ... true value of the property except as hereinafter provided.” N.J.S.A. 54:51A-6(a) (emphasis added). The “common level range” is plus ... does not apply in a revaluation or reassessment year, (see N.J.S.A. 54:51A-6(d)), the taxpayer is without the notice provided by Chapter 123 (codified at N.J.S.A. 54:51A-6(a)) that 4 There are special situations in which the ... fair market value, which are not necessary for discussion here. N.J.S.A. 54:51A-6(b), (c). 5 This presumption can be overcome. See M ... revaluation year can result in an increase in an assessment. N.J.S.A. 54:51A-6(a). The consistent dichotomy that has been established in ...

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status:	Unpublished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

18 INTERNATIONAL FLAVORS & FRAGRANCES INC. v. UNION BEACH BOROUGH -- rank: 776

... N.J.S.A. 54:1-35a to 35c and N.J.S.A. 54:51A-6 (making the Chapter 123 ratio applicable in the Tax Court ... 123 common level range. Paragraphs a, b, and c of N.J.S.A. 54:51A-6 set forth the procedures for applying Chapter 123. Paragraph a ... limit of the Chapter 123 ratio, the proper application of N.J.S.A. 54:51A-6 is to assess the property at 100% of its true ...

docket:	00750-98
court:
decided:	2004-05-03
status:
citation:	21 N.J. Tax 403
Document Size:	125882

19 /usr/local/share/www/libweb/collections/courts/tax/001159-2014opn.opn.html -- rank: 773

... for the 2010, 2011, 2012, and 2014 tax years. Under N.J.S.A. 54:51A-6(a), commonly referred to as Chapter 123, when the court ... average ratio to the true value of the property. . . .” N.J.S.A. 54:51A-6(a). This process involves application of the Chapter 123 common ... formula for determining the revised taxable value of property, under N.J.S.A. 54:51A-6(a), is as follows: True market value x Average ratio ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	102693

20 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 765

... 1973, chapter 123, N.J.S.A. 54:3-22, N.J.S.A. 54:51A-6 and N.J.S.A. 54:1-35a, (commonly known ... or minus 15% of the average ratio for the district. N.J.S.A. 54:51A-6, entitled "Judgment revising taxable value of property; reduction of value ...

docket:	11369-93
court:
decided:	1995-07-24
status:
citation:	15 N.J. Tax 231
Document Size:	172212

21 Nutley Manor, L.L.C. v. Nutley Township -- rank: 765

... year 2008 of $1,942,297 or $1,942,300. N.J.S.A. 54:51A-6. Tax Year 2009 Potential Gross Income Rental Income $ 323,625 ... 159,050). This requires an application of the average ratio. N.J.S.A. 54:51A-6(b). The assessment is therefore $2,075,926. Tax Year ... 081,990). This requires an application of the average ratio. N.J.S.A. 54:51A-6(b). The assessment is therefore $2,001,208. CONCLUSION T ...

docket:	04647-08_2
court:
decided:	2012-03-21
status:
citation:
Document Size:	65868

22 RACE ASHKENAZI, v. BOROUGH OF DEAL -- rank: 765

Original Wordprocessor Version (NOTE: The status of this decision is Published .) Original WordPerfect file NOT FOR PUBLICATION WITHOUT APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS ____________________________________ GRACE ASHKENAZI, : TAX COURT OF NEW JERSEY : Plaintiff, : DOCKET Nos.: 003252-2016, : 000434-2017, 000107-2018, 001026-2019 : v. : : Approved for Publication BOROUGH OF DEAL ...

docket:	003252-16
court:	NJ Tax Court
decided:	2020-10-02
status:	Published
citation:
Document Size:	124115

23 Slim Thin LLC v. West Caldwell Township -- rank: 751

... assessment for the 2018, 2019, and 2020 tax years. Under N.J.S.A. 54:51A-6(a), commonly referred to as Chapter 123, when the court ... average ratio to the true value of the property. . . .” N.J.S.A. 54:51A-6(a). This process involves application of the Chapter 123 common ...

docket:	012929-18
court:	NJ Tax Court
decided:	2021-11-08
status:	Unpublished
citation:
Document Size:	81670

24 Cam Gar v. Verona Township -- rank: 742

... 123 does not apply in a revaluation or reassessment year, N.J.S.A. 54:51A-6(d). Further, the court will not increase the assessment in ...

docket:	04838-11
court:	NJ Tax Court
decided:	2012-05-10
status:	unpublished
citation:
Document Size:	105314

25 Cam Gar v. Verona Township -- rank: 742

... 123 does not apply in a revaluation or reassessment year, N.J.S.A. 54:51A-6(d). Further, the court will not increase the assessment in ...

docket:	001453-08
court:	NJ Tax Court
decided:	2012-05-10
status:	unpublished
citation:
Document Size:	105315

26 Martin & Margaret Caulfield v. Surf City Borough -- rank: 742

... case is the application of the Chapter 123 Ratio and N.J.S.A. 54:51A-6 for the resolution of the discrimination issue. 3 For the ... year in which there has been a "district-wide revaluation." N.J.S.A. 54:51A-6(d). The method for such application is prescribed by N.J.S.A. 54:51A-6 which provides in part as follows: a. Whenever the tax ... the average ratio to the true value of the property." N.J.S.A. 54:51A-6(b). The correct assessment for this property is then determined ... assessed value to true value exceeded the county percentage level, N.J.S.A. 54:51A-6(b) applied. The assessment was revised by applying the average ... the county percentage level, the municipality takes the position that N.J.S.A. 54:51A-6(b) does not apply because the ratio of the ...

docket:	10296-93
court:
decided:	1994-07-18
status:
citation:	14 N.J. Tax 118
Document Size:	44060

27 St. Elizabeth Hospital/Trinitas Healthcare Corp. v. City of Elizabeth -- rank: 731

... 2011, 2012, 2013, 2014, and 2015 tax years. 25 Under N.J.S.A. 54:51A-6(a), commonly referred to as Chapter 123, when the court ... average ratio to the true value of the property. . . .” N.J.S.A. 54:51A-6(a). This process involves application of the Chapter 123 common ... formula for determining the revised taxable value of property, under N.J.S.A. 54:51A-6(a), is as follows: True market value x Average ratio ...

docket:	015624-2011
court:	NJ Tax Court
decided:	2018-05-11
status:	unpublished
citation:
Document Size:	65409

28 Emmis Broadcasting Corp. of NY v. East Rutherford Bor. -- rank: 723

... 22,509,800 3 For 1991 the Chapter 123 ratio ( N.J.S.A. 54:51A-6) was 53.97%. For 1992 the Chapter 123 ratio was ... market value to determine the total assessment in each year. N.J.S.A. 54:51A-6; see Passaic Street Realty v. Garfield , 13 N.J. Tax ...

docket:	02282-92
court:
decided:	1995-03-21
status:
citation:	14 N.J. Tax 524
Document Size:	88374

29 Jaydor Corp. v. Millburn Township -- rank: 714

... on to determine the proper application of discrimination relief under N.J.S.A. 54:51A-6 ( L. 1973, c. 123, commonly known as chapter 123), when ... are too high by less than 14%, and the statute ( N.J.S.A. 54:51A-6) provides no relief unless the assessments are more than 15 ...

docket:	01036-97
court:
decided:	1998-04-20
status:
citation:	17 N.J. Tax 378
Document Size:	80360

30 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 709

... through (f) (remedy applicable to appeals before the Board) and N.J.S.A. 54:51A-6 (remedy applicable to appeals before the Tax Court). The Director ... applying the average ratio to the property’s true value. N.J.S.A. 54:51A-6. In Murnick , the issue before the court was whether Chapter ... J.S.A. 54:3-22(c) through (f) and N.J.S.A. 54:51A-6. Significantly, the plaintiffs seek prospective relief only, namely, a revaluation ...

docket:	01147-07
court:
decided:	2001-07-02
status:
citation:
Document Size:	68939