Search Rutgers Law Library N.J. Court Opinions

1 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... N.J.S.A. 54:1-35.1), county equalization ( N.J.S.A. 54:3-18), and Chapter 123 ratios ( N.J.S.A. 54:1 ... challenging the classification. In the context of the ratio statutes, N.J.S.A. 54:3-18, N.J.S.A. 54:1-35.1, and -35b ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203

2 TOWN OF MORRISTOWN V MORRIS COUNTY BOARD OF TAXATION -- rank: 980

... the 2024 final Morris County equalization table stated the following: N.J.S.A. 54:3-18 as amended, requires the County Board 5 to complete its ... for the purpose of reviewing the preliminary county equalization table. N.J.S.A. 54:3-18. The hearing must be conducted, and the equalization table confirmed ... the equalization table adopted and confirmed before May 25, annually. N.J.S.A. 54:3-18. 19 property in the county.” Washington Twp. v. Warren ... a county board of taxation equalization table hearing, “under N.J.S.A. 54:3-18, is not a judicial proceeding. It is legislative or quasi ... before the county board.” Ibid. 18 The court finds N.J.S.A. 54:3-18, N.J.S.A. 54:3-19, and N.J ... is afforded under N.J.S.A. 54:3-17, N.J.S.A. 54:3-18, or N.J.S.A. 54:3-19. 31 ...

docket:	05100-24opn
court:	tax
decided:	2024-07-24
status:	Published
citation:
Document Size:	82720

3 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 965

... county board’s statutory duty to promulgate an equalization table, N.J.S.A. 54:3-18, the purpose of which is to allocate the costs of ...

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

4 TOWN OF SECAUCUS v. HUDSON COUNTY BOARD OF TAXATION -- rank: 821

... taxation to prepare an equalization table is set forth in N.J.S.A. 54:3-18, which provides, in relevant part, as follows: The county board ... established by N.J.S.A. 54:4-17 and N.J.S.A. 54:3-18 provides the county board of taxation with a maximum of ... of the county board’s equalization responsibilities as described in N.J.S.A. 54:3-18, with the board’s responsibilities to review annual assessment lists ... articulated the distinctions between the county board’s functions under N.J.S.A. 54:3-18 and N.J.S.A. 54:4-47. We have ... hearings under R. 4:28-1(a), even though neither N.J.S.A. 54:3-18, N.J.S.A. 54:51A-4(a) nor R ...

docket:	03922-97
court:
decided:	1998-03-23
status:
citation:	17 N.J. Tax 215
Document Size:	83012

5 CITY OF ATLANTIC CITY v. DIRECTOR, DIVISION OF TAXATION -- rank: 801

... 10 by each of the 21 county boards of taxation. N.J.S.A. 54:3-18 . For the tax year 2007, Atlantic City has challenged all ...

docket:	07373-07
court:
decided:	2008-04-08
status:
citation:
Document Size:	59227

6 Borough of Mendham v. Director, Division of Taxation -- rank: 790

... o]n or before March 1 of each year”. Further, N.J.S.A. 54:3-18 provides that the county boards of taxation “shall meet ...

docket:	20479-10
court:
decided:	2011-01-28
status:
citation:
Document Size:	160185

7 FREEHOLD BOROUGH, Plaintiff v. WNY PROPERTIES L.P./POST & COACH -- rank: 764

... to the equalization of property tax assessments in the county. N.J.S.A. 54:3-18; N.J.S.A. 54:4-47. Whether a revaluation ...

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