Search Rutgers Law Library N.J. Court Opinions

1 JOEL H. MOSKOW v. K. HOVNANIAN AT JACKSON, LLC -- rank: 1000

... dollars, was exempt from the realty transfer fee pursuant to N.J.S.A. 46:15-10(a). Id. at 245. The court noted that "apart from ...

docket:	a6114-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-03
status:	unpublished
citation:
Document Size:	53483

2 NORMAN et al. v. DIRECTOR, DIVISION of TAXATION, <br -- rank: 973

... citizens and thus, partially exempt from the RTF pursuant to N.J.S.A. 46:15-10.1(a)(1), which provides a partial exemption on â ... on the transaction of recording a deed. Id. However, under N.J.S.A. 46:15-10.1(a)(1), $1.25 of this fee is exempted ... a senior citizen . . . who is the seller in such transaction. [ N.J.S.A. 46:15-10.1(a)(1)]. The statute specifically defines a “senior ... Ct. 302 , 148 L. Ed.2d 243 (2000). By enacting N.J.S.A. 46:15-10.1(a), the Legislature expressly permitted partial exemptions by specific individuals. See also , N.J.S.A. 46:15-10 (listing additional exemptions). The list of such exemptions does not ... that even if the Division denies taxpayers an exemption under N.J.S.A. 46:15-10.1(a)(1), it must be in violation of ...

docket:	04258-00
court:
decided:	2005-05-10
status:
citation:
Document Size:	19017

3 MICHAEL B. ADELHOCK, et al. v. CLERK OF BERGEN COUNTY, et al. -- rank: 932

... and they seek recovery of the amount paid under protest. N.J.S.A. 46:15-10 enumerates the exemptions from the realty transfer fee. A taxpayer ... University Press v. Princeton , 35 N.J. 209, 214 (1961)). N.J.S.A. 46:15-10(a) exempts conveyances “for a consideration, as defined in ... c) of less than $100.00.” Plaintiffs contend that N.J.S.A. 46:15-10(a) entitles them to exemption from payment of the realty ... 19. Thus, “consideration” for purposes of the exemption in N.J.S.A. 46:15-10(a) consists of both the stated consideration of $1.00 ...

docket:	00018-02
court:
decided:	2006-11-02
status:
citation:
Document Size:	29419

4 STATE OF NEW JERSEY v. JOHN C. VAN NESS -- rank: 921

... Affidavit of Exemption from the payment realty transfer fees under N.J.S.A. 46:15-10(a). The affiants assert under oath that the transfer of ...

docket:	a2728-14
court:	NJ Superior Court Appellate Division
decided:	2017-06-02
status:	published
citation:	450 N.J.Super. 470 163 A.3d 911
Document Size:	94477

5 NEW JERSEY DIVISION OF FIRE SAFETY v. MESIVTA KESER TORAH OF CENTRAL JERSEY -- rank: 914

... No fee is required if consideration is less than $100. N.J.S.A. 46:15-10(a). The fee is payable by the grantor unless it ...

docket:	a3964-12
court:	NJ Superior Court Appellate Division
decided:	2014-12-05
status:	unpublished
citation:
Document Size:	49519

6 MACK-CALI REALTY, LP v. CLERK OF BERGEN COUNTY -- rank: 891

... exemption from the Realty Transfer Fee (“RTF”) allowed by N.J.S.A. 46:15-10(a) where consideration is less than $100 is applicable to ... satisfied or removed in connection with the transfer of title. N.J.S.A. 46:15-10(a) provides that the RTF shall not apply to a ... be invoked to deny them the benefit of exemption under N.J.S.A. 46:15-10(a). They also maintain that the Division’s practice does ... less than $100 is required by the express language of N.J.S.A. 46:15-10(a). The definition of consideration given in N.J.S ... given transaction was exempt as between parent and child under N.J.S.A. 46:15-10(j). The grantor was not the parent, but a separate ...

docket:	00037-08
court:
decided:	2009-10-30
status:
citation:
Document Size:	17008

7 MESIVTA OHR TORAH OF LAKEWOOD v. TOWNSHIP OF LAKEWOOD, -- rank: 761

... case was below $100, the grantors paid no transfer fees. N.J.S.A. 46:15-10(a). Notably, although plaintiff is a tax exempt organization, the ...

docket:	08580-07
court:
decided:	2008-12-10
status:
citation:
Document Size:	61887

8 Cathleen Quinn v. David J. Quinn -- rank: 705

... 17.2 (spouses may hold property by tenancy by entirety); N.J.S.A. 46:15-10 (spouses exempt from realty transfer fee); N.J.S.A ...

docket:	A-5-14
court:	NJ Supreme Court
decided:	2014-05-03
status:
citation:	225 N.J. 34 137 A.3d 423
Document Size:	105208

9 IN RE THE ESTATE OF MARIE O'SHEA -- rank: 623

... the estate. She contends the estate is exempt. We disagree. N.J.S.A. 46:15-10 states that a realty transfer fee 'shall not apply to ...

docket:	a0852-17
court:	NJ Superior Court Appellate Division
decided:	2018-10-10
status:	Unpublished
citation:
Document Size:	16238