Search Rutgers Law Library N.J. Court Opinions

46 Jay Jay Improvement v. Elizabeth City -- rank: 646

... correct assessment for the 2011 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:	014284-20
court:	NJ Tax Court
decided:	2010-10-20
status:	unpublished
citation:
Document Size:	77345

47 CAMPBELL SOUP COMPANY v. CITY OF CAMDEN -- rank: 646

... a non-revaluation year, the Tax Court is mandated by N.J.S.A. 54:51A-6 3 to apply the Chapter 123 ratio to the proven ... terms Chapter 123 does not apply in a revaluation year. N.J.S.A. 54:51A-6(d). The reasoning behind Chapter 123's limited applicability is ...

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

48 HamilGraham v. Roselle Borough -- rank: 641

... the upper limit of the common level range. Consequently, under N.J.S.A. 54:51A-6(a), the formula for determining the revised taxable value of ...

docket:	15573-13
court:	New Jersey Tax Court
decided:	2015-05-05
status:
citation:
Document Size:	60628

49 OF THE CITY OF ATLANTIC CITY v. CALIFORNIA AVENUE VENTURES, <br -- rank: 641

... 11 N.J. Tax 232, 238-39 (Tax 1990) and N.J.S.A. 54:51A-6. After having favorably settled that case on that representation of ... Chapter 123 ratio of 85.15 or $3,065,400. N.J.S.A. 54:51A-6. There is no purpose for plaintiff to pursue this case ...

docket:	05963-03
court:
decided:	2004-10-04
status:
citation:	21 N.J. Tax 511
Document Size:	36901

50 Warren Lumber Inc. c/o Warren Millwor and Empire TFI Jersey Holding LLC v. Washington Borough -- rank: 638

... correct assessment for the 2013 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:	002647-14
court:	NJ Tax Court
decided:	2019-02-26
status:	Unpublished
citation:
Document Size:	66075

51 PRINCETON SOUTH INVESTORS, LLC v. FIRST AMERICAN TITLE INSURANCE COMPANY -- rank: 632

... will "enter judgment revising the taxable value of the property." N.J.S.A. 54:51A-6(a). Based on that revised taxable value, additional taxes may ...

docket:	a0850-12
court:	NJ Superior Court Appellate Division
decided:	2014-09-08
status:	published
citation:	437 N.J.Super. 283 97 A.3d 1190
Document Size:	54130

52 PINE PLAZA ASSOCIATES, L.L.C. v. HANOVER TOWNSHIP -- rank: 621

... is also within the common level range. In accordance with N.J.S.A. 54:51A-6, judgments will be entered affirming the 1994 and 1995 assessments ...

docket:	05195-94
court:
decided:	1996-12-12
status:
citation:	16 N.J. Tax 194
Document Size:	77767

53 /usr/local/share/www/libweb/collections/courts/appellate/008001-20.opn.html -- rank: 618

... reassessment program approved by the county board of taxation.” N.J.S.A. 54:51A-6(d). See also N.J.A.C. 18:12A-1 ...

docket:	008001-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37056

54 DennisP. & Mary G. Connelly v. -- rank: 615

... municipality implemented a district-wide reassessment for tax year 2014, N.J.S.A. 54:51A-6, commonly known as Chapter 123, and the Director’s average ... implicated in determining the correct assessment for the subject property. N.J.S.A. 54:51A-6(d). Instead, the assessment was set at 100% of the ... municipality’s report. Finally, plaintiffs argue that the court overlooked N.J.S.A. 54:51A-6 when setting the assessment on the subject property. While plaintiffs ... a reassessment program approved by the county board of taxation. [ N.J.S.A. 54:51A-6(d).] It is quite plain that N.J.S.A. 54:51A-6 and its provisions concerning the average ratio for the taxing ...

docket:	14672-14
court:	New Jersey Tax Court
decided:	2015-11-11
status:
citation:
Document Size:	28102

55 /usr/local/share/www/libweb/collections/courts/tax/007285-2009opn.opn.html -- rank: 615

... Millburn-Short Hills, 17 N.J. Tax 378 (Tax 1998); N.J.S.A. 54:51A-6. The aggregate implied equalized value of the two parcels for ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	57349

56 City of East Orange v. Tp of Livingston -- rank: 615

... assessment for each year, plaintiff is entitled to relief under N.J.S.A. 54:51A-6(b), by application of the general average ratio to the ...

docket:	09317-91
court:
decided:	1995-05-25
status:
citation:	15 N.J. Tax 36
Document Size:	73454

57 PatriciaLane Fields v. Roselle Borough -- rank: 612

... the upper limit of the common level range. Consequently, under N.J.S.A. 54:51A-6(a), the formula for determining the revised taxable value of ...

docket:	15569-13
court:	New Jersey Tax Court
decided:	2015-07-07
status:
citation:
Document Size:	56493

58 Poku v. Borough of Red Bank -- rank: 604

... is similar to the restriction on the Tax Court under N.J.S.A. 54:51A-6(a). See Gochal, 27 N.J. Tax at 34 (if ... tax assessment” by applying the “chapter 123” ratio under N.J.S.A. 54:51A-6). Thus, a county board judgment with a 2A Code would ...

docket:	07567-22
court:	NJ Superior Court Appellate Division
decided:	2023-08-14
status:	Unpublished
citation:
Document Size:	34935

59 KATHLEEN SCHUMAR v. BOROUGH OF BERNARDSVILLE -- rank: 604

... of 1973 ( N.J.S.A. 54:3-22 and N.J.S.A. 54:51A-6). Footnote: 5 ���� 5 This provision reads: ��������Property shall be assessed ... for the use of such taxing district. Footnote: 6 ���� 6 N.J.S.A. 54:51A-6 was originally N.J.S.A. 54:2-40.4 ...

docket:	A3732-99
court:	NJ Superior Court Appellate Division
decided:	2001-12-27
status:	published
citation:	347 N.J. Super. 325 790 A.2d 171
Document Size:	28677

60 ML PLAINSBORO LTD PRNTSHP v. TOWNSHIP OF PLAINSBORO -- rank: 601

... was $109,000,000. D. Applying Chapter 123. Pursuant to N.J.S.A. 54:51A-6(a), commonly known as Chapter 123, in a non-revaluation ... reassessment for tax year 2005, Chapter 123 does not apply. N.J.S.A. 54:51A-6(d). The assessment on the subject property, therefore, will be ...

docket:	002348-05
court:	NJ Tax Court
decided:	2019-05-28
status:	Unpublished
citation:
Document Size:	53791