Search Rutgers Law Library N.J. Court Opinions

61 Badische Corp v. Kearny -- rank: 601

... entitled to statutory relief from a discriminatory assessment, pursuant to N.J.S.A. 54:51A-6 (chapter 123 in the Tax Court). At the heart of ... common level range. Plaintiff is therefore entitled to relief under N.J.S.A. 54:51A-6(a) by application of the general average ratio of 53 ...

docket:	04702-92
court:
decided:	1994-07-26
status:
citation:	14 N.J. Tax 219
Document Size:	66710

62 ENTENMANN'S INC. successor to S.B. THOMAS, INC., Plaintiff v. OPINION TOTOWA BOROUGH, -- rank: 598

... be entered reducing the 1998 assessment to $7,682,800. N.J.S.A. 54:51A-6(b). For 1999, the Chapter 123 Ratio was 101 .59 ... be entered reducing the 1999 assessment to $7,762,700. N.J.S.A. 54:51A-6(c). See Passaic St. Realty Assoc., Inc. v. Garfield , 13 ...

docket:	00970-98
court:
decided:	2000-02-18
status:
citation:	18 N.J. Tax 540
Document Size:	88819

63 CITY OF JERSEY CITY v. TOWNSHIP OF PARSIPPANY-TROY HILLS -- rank: 596

... 1 exceeded 100% for each year under appeal. Accordingly, under N.J.S.A. 54:51A-6, the assessments on this Lot must be determined by multiplying ...

docket:	09660-91
court:
decided:	1997-06-11
status:
citation:	16 N.J. Tax 504
Document Size:	184871

64 /usr/local/share/www/libweb/collections/courts/appellate/008002-20.opn.html -- rank: 587

... 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:	008002-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37792

65 Surf Corporation v. City of North Wildwood -- rank: 584

... by apply the 100% county percentage level to true value. N.J.S.A. 54:51A-6(c). Consequently, a Judgment establishing the assessment for the subject ... by apply the 100% county percentage level to true value. N.J.S.A. 54:51A-6(c). Consequently, a Judgment establishing the assessment for the subject ...

docket:	03489-09
court:	NJ Tax Court
decided:	2014-01-24
status:	unpublished
citation:
Document Size:	73103

66 Vaccaro v. Ho-Ho-Kus -- rank: 576

... of the correct assessment for the 2013 tax year. 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:	11205-13
court:	NJ Tax Court
decided:	2015-11-23
status:	unpublished
citation:
Document Size:	43742

67 Paul Meiring and Sarah Meiring v. City ofSummit -- rank: 570

... the upper limit of the common level range. According to N.J.S.A. 54:51A-6 “[w]henever the tax court is satisfied by the ... the upper limit of the common level range. According to N.J.S.A. 54:51A-6 “[w]henever the tax court is satisfied by the ...

docket:	09639-10
court:	NJ Tax Court
decided:	2014-12-23
status:	unpublished
citation:
Document Size:	42282

68 FREEHOLD BOROUGH, Plaintiff v. WNY PROPERTIES L.P./POST & COACH -- rank: 567

... to Chapter 123 to reflect the common level of assessment. N.J.S.A. 54:51A-6; see also Glen Wall Assocs. , supra , 99 N.J. at ...

docket:	03027-00
court:
decided:	2003-05-08
status:
citation:
Document Size:	117245

69 /usr/local/share/www/libweb/collections/courts/tax/011036-20.opn.html -- rank: 567

... “evidence which, on its face, could warrant relief under N.J.S.A. 54:51A-6(a),” the court must first decide whether the presumptive ... whether an adjustment to the assessment is “warranted under N.J.S.A. 54:51A-6(a), the court should simply compare the assessment with” the ... This shows a prima facie need for an adjustment under N.J.S.A. 54:51A-6(a) since the City’s expert’s value conclusion as ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	74494

70 Robertine& Dorine Angui v. Roselle Borough -- rank: 567

... of the correct assessment for the 2014 tax year. 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 ... tax year is $177,700 x .5978 = $106,229. See N.J.S.A. 54:51A-6(a) Therefore, the court will enter judgment setting the 2014 ...

docket:	11627-14
court:	New Jersey Tax Court
decided:	2015-05-05
status:
citation:
Document Size:	49659

71 Newton Town v. Newton Medical Center -- rank: 562

... revaluation or reassessment programs were implemented for 1992 or 1993. N.J.S.A . 54:51A-6 (Chapter 123) authorizes the Tax Court to increase an assessment ... a reassessment program approved by the county board of taxation. N.J.S.A . 54:51A-6(d). Taxpayer contends that based on Newton's pleadings, the ... that the Court is required to increase the assessment by N.J.S.A . 54:51A-6. II . Newton did not initially contest the 1991 assessment at ... modified Matawan Boro. v. Tree Haven Apartments, Inc . is inapposite. N.J.S.A . 54:51A-6 modified the rule of Matawan , supra , and this modification is ...

docket:	00537-92
court:
decided:	1993-12-10
status:
citation:	13 N.J. Tax 462
Document Size:	22228

72 CVS Pharmacies v. Township of Medford -- rank: 556

... the common level range for this tax year. According to N.J.S.A. 54:51A-6 “[w]henever the tax court is satisfied by the ... the common level range for this tax year. According to N.J.S.A. 54:51A-6 “[w]henever the tax court is satisfied by the ...

docket:	006576-2009
court:	NJ Tax Court
decided:	2014-07-02
status:	unpublished
citation:
Document Size:	47359

73 /usr/local/share/www/libweb/collections/courts/tax/11637-098.opn.html -- rank: 548

... the expert revised the unit value to $49,700. 7 N.J.S.A. 54:51A-6, commonly known as “Chapter 123,” establishes a presumptive ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	98104

74 United Development of America LLC v. Paterson City -- rank: 542

... then the assessment will be the fair market value. See N.J.S.A. 54:51A-6(c). 5 According to the expert, the subject property was ...

docket:	001142-14
court:	NJ Tax Court
decided:	2019-06-04
status:	Unpublished
citation:
Document Size:	39313

75 BADISCHE CORP. (BASF) VS TOWN OF KEARNY -- rank: 542

... 670,500 ��������Total:��������$5,570,000 The Chapter 123 Ratio, N.J.S.A. 54:51A-6, for the Town of Kearny was 53.77" for the ...

docket:	a6874-93
court:	njappellate
decided:	1996-02-29
status:	published
citation:	288 N.J.Super. 171
Document Size:	33909