Search Rutgers Law Library N.J. Court Opinions

46 JOVSIM L.L.C. v. City of New Brunswick -- rank: 693

... the City alleged that it was seeking relief under “ N.J.S.A. 54:3-21 whereas the true value of said property exceeds the assessed ... 1996), a municipality lacks standing to file an appeal under N.J.S.A. 54:3-21 seeking an assessment reduction. The City also filed an amended ... municipality in cases of discriminatory assessment is appeal pursuant to N.J.S.A. 54:3-21,” and as long as the municipality’s decision to ... the very permission to municipalities to file appeals provided in N.J.S.A. 54:3-21 should the appeal use the Subject’s sale as evidence ...

docket:	011827-20
court:	NJ Tax Court
decided:	2017-01-24
status:	unpublished
citation:
Document Size:	54187

47 NEW JERSEY CITIZEN ACTION, ET AL. VS. PHILIP D. MURPHY, ET AL. -- rank: 693

... amend their complaint. The complaint alleged that the newly amended N.J.S.A. 54:3-21(a) was unconstitutional as the statute eliminated third-party appeals ... requirement. Pertinent to this appeal, the new law also amended N.J.S.A. 54:3- 21(a) to read as follows: [A] taxpayer feeling aggrieved by ... amended statute. Judge Sundar found the language of the amended N.J.S.A. 54:3-21(a) was 'clear and unambiguous' and therefore she did not ... Here, the parties and amici agree that the amendment to N.J.S.A. 54:3- 21(a) eliminated a third-party tax appeal to county boards ... J. 189, 195 (2007). Here, the language of the amended N.J.S.A. 54:3-21(a) is unambiguous and clear. The amendment deleted the language ...

docket:	a0783-22
court:	appellate
decided:	2024-07-08
status:	Unpublished
citation:
Document Size:	28569

48 Majestic Construction Co. v. Deptford Township -- rank: 693

... substantive issues raised in its motion. The applicable statute is N.J.S.A. 54:3-21, amended in response to the holding in F.M.C ... respond within a statutory time period. It is undisputed that N.J.S.A. 54:3-21 does not define service; therefore, the court must refer to ... Co.v. Morris Plains Boro , supra , the amending language of N.J.S.A. 54:3-21 and R. 8:4-3(a) preclude the application of ... Firstly, plaintiff points to the absence of any reference in N.J.S.A. 54:3-21 "to the court rules" in contradistinction to N.J.S ... the intent of the Legislature in enacting the amendment to N.J.S.A. 54:3-21 or the Supreme Court in promulgating R. 8:4-3 ... would be available to the counterclaimant. The last paragraph of N.J.S.A. 54:3-21, enacted in response to F.M.C. Stores Co ...

docket:	04742-93
court:
decided:	1994-07-22
status:
citation:	14 N.J. Tax 332
Document Size:	32475

49 /usr/local/share/www/libweb/collections/courts/appellate/squibs_2017.opn.html -- rank: 691

... Defendant moved to dismiss the complaint as untimely filed under N.J.S.A. 54:3-21(a)(2), which changed the deadline to file tax appeals ... May 1 deadline for a district-wide revaluation pursuant to N.J.S.A. 54:3-21(a)(1). Plaintiff alternatively contended that the defendant’s Notice ... an assessment. The court found that the new deadline under N.J.S.A. 54:3-21(a)(2) applied regardless of the method used to set ... the statute of limitations for such claims, set forth in N.J.S.A. 54:3-21(a), had expired. The court denied movant’s motion to ... of its challenge to the subject property’s assessment under N.J.S.A. 54:3-21. However, standing to claim exemption does not provide entitlement to ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	41949

50 OMEGA SELF STORAGE OF NJ, LLC v. TOWNSHIP OF LAWRENCE -- rank: 688

... valuation of the taxpayer's property" within the meaning of N.J.S.A. 54:3-21. We disagree and reverse. The property at issue is located ... taxpayer feeling aggrieved by the assessed valuation" for purposes of N.J.S.A. 54:3-21. Plaintiff opposed the motion, contending that as the contract purchaser ... financial interest necessary to satisfy the strict jurisdictional requirements of N.J.S.A. 54:3-21. As noted by Judge Kuskin in Mobil [Administrative Services Co ... to review assessments on real property is set forth in N.J.S.A. 54:3-21, which provides in relevant part that: [A] taxpayer feeling aggrieved ... of the property tax assessment, were nevertheless "persons aggrieved" under N.J.S.A. 54:3-21 and allowed to challenge the assessment because of either the ... 8, 11 (Tax 1992) (finding the word "taxpayer" pursuant to N.J.S.A. 54:3-21 does not only mean "owner," and plaintiff mortgagee possessed " ...

docket:	a1755-12
court:	NJ Superior Court Appellate Division
decided:	2013-07-03
status:	unpublished
citation:
Document Size:	22854

51 Raymond R. Bruce, Jr. v. Township of Maple Shade -- rank: 688

... s decision with the county board of taxation pursuant to N.J.S.A. 54:3-21. Plaintiff received the assessor’s notice on June 3, 2008 ... of taxation to challenge the assessment on the property. See N.J.S.A. 54:3-21. Plaintiff did not file an appeal with the county board ... the county board of taxation within the time permitted by N.J.S.A. 54:3-21. Plaintiff did not file an appeal of the assessor’s ... the county board of taxation within the time prescribed by N.J.S.A. 54:3-21. No such appeal was filed. During 2010, the tax collector ... jurisdiction to review assessments on real property is established by N.J.S.A. 54:3-21, which provides for review of assessments as follows: [A] taxpayer ... with the State Tax Court. The filing deadline established in N.J.S.A. 54:3-21 applies both to the assessment set on plaintiff’s ...

docket:	10561-11
court:
decided:	2012-03-09
status:
citation:
Document Size:	33923

52 J.D. GOLUB v. TOWNSHIP OF GALLOWAY -- rank: 686

... assessed valuation of his property to the county tax board. N.J.S.A. 54:3-21. If the taxpayer is thereafter dissatisfied with the judgment of ... dollars, the taxpayer can appeal directly to the Tax Court. N.J.S.A. 54:3-21(a)(1), 54:51A-2. 2 Revaluations are completed by ... cross-petition in the tax board within twenty days. See, N.J.S.A. 54:3-21(a). However, the Supreme Court in F.M.C. recognized ...

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

53 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 686

... to contest that assessment by filing an appeal, pursuant to N.J.S.A. 54:3-21, within the time period prescribed by that statute. However, under ...

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

54 IN RE APPEAL OF TWP OF MONROE FROM DETERMINATION OF LOCAL FINANCE BD -- rank: 681

... for each unit were fixed on projected reduced assessment values. ���� N.J.S.A. 54:3-21 provides the process by which appeals of tax assessments are ... a filing deadline, and any extensions thereof are very limited. N.J.S.A. 54:3-21, 54:3-21.4, 54:3-21.5; Lawrenceville Garden ... under these circumstances would not justify extending the deadline under N.J.S.A. 54:3-21, 54:3-21.4, and 54:3-21.5. Hence ... a tax appeal may bypass the county tax board. See N.J.S.A. 54:3-21. Footnote: 5 The cost of filing a tax appeal with ... and, from $150,000 to $500,000, a $25 fee. N.J.S.A. 54:3-21.3. Even if the affected taxpayers thought the tax assessor ...

docket:	a2652-94
court:	njappellate
decided:	1995-12-19
status:	published published
citation:	<a href=
Document Size:	31484

55 /usr/local/share/www/libweb/collections/courts/tax/09501-14opn.opn.html -- rank: 681

... the subject property, he did not file timely complaints under N.J.S.A. 54:3-21. Additionally Nuckel’s motion to intervene in the subject appeals ... N.J. Tax 509 (App. Div. 1997)). The applicable statute, N.J.S.A. 54:3-21(a)(1), requires that a complaint contesting the assessment of ... M.C. Stores Co. the New Jersey Supreme Court interpreted N.J.S.A. 54:3-21 as requiring a municipality to file a counterclaim to a ... Neither a taxpayer’s claim of right to proceed under N.J.S.A. 54:3-21, nor a taxing district’s affirmative attempt to raise an ... public policy that actions contesting the assessment of taxes 1 N.J.S.A. 54 :3-21 was subsequently amended to permit the filing of a counterclaim ... direct appeal of a local property tax matter pursuant to N.J.S.A. 54:3-21, a counterclaim may be filed within twenty days from ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	24929

56 LACEY MUNICIPAL UTILITIES AUTHORITY VS NEW DEPARTMENT OF ENVIRONMENTAL PROTECTION, ET AL -- rank: 676

... the State and its constituent parts was set forth in N.J.S.A. 54:3-21. Id. at 592. The Court explained: ����We have previously interpreted "taxpayer feeling aggrieved" in N.J.S.A. 54:3-21 broadly to include all entities having an interest in the ... statutes conflict, the more specific controls over the more general. . . . N.J.S.A. 54:3-21 establishes a detailed procedure whereby aggrieved taxpayers can appeal a ... claims not expressly controlled by other statutory limitation periods. Since N.J.S.A. 54:3-21 is much more specific than N.J.S.A. 2A ... challenges to real-property tax assessments. The Legislature determined in N.J.S.A. 54:3-21 that aggrieved taxpayers must file their petitions of appeal on ... taxpayer, must adhere to the specific limitations periods contained in N.J.S.A. 54:3-21. Consequently, the State falls within the specific and express ...

docket:	a2758-96
court:	njappellate
decided:	1998-06-04
status:	published
citation:	<a href=
Document Size:	44955

57 TOWN OF SECAUCUS v. HUDSON COUNTY BOARD OF TAXATION -- rank: 673

... assessment appeals filed on or before April 1 pursuant to N.J.S.A. 54:3-21. The complaint filed by Secaucus consists of two counts. The ... could, for example, appeal the assessments on such properties under N.J.S.A. 54:3-21, which permits “a taxing district which may feel discriminated ...

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

58 HACKENSACK CITY v. BERGEN COUNTY -- rank: 670

... 17, 1996. The appeals were dismissed for late filing. See N.J.S.A. 54:3-21 (stating the April 1 filing deadline for tax appeals). 3 ... County received notice of the assessments in 1995 and 1996. N.J.S.A. 54:3-21 sets forth the process for a taxpayer to appeal a ... it should have been granted an extension pursuant to either N.J.S.A. 54:3-21.4 or N.J.S.A. 54:3-21.5, both of which are now repealed. We conclude these ...

docket:	a0512-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	unpublished
citation:	24 N.J.Tax 390
Document Size:	46526

59 HACKENSACK CITY v. BERGEN COUNTY -- rank: 670

... 17, 1996. The appeals were dismissed for late filing. See N.J.S.A. 54:3-21 (stating the April 1 filing deadline for tax appeals). 3 ... County received notice of the assessments in 1995 and 1996. N.J.S.A. 54:3-21 sets forth the process for a taxpayer to appeal a ... it should have been granted an extension pursuant to either N.J.S.A. 54:3-21.4 or N.J.S.A. 54:3-21.5, both of which are now repealed. We conclude these ...

docket:	a0511-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	published
citation:
Document Size:	46510

60 HACKENSACK CITY v. BERGEN COUNTY -- rank: 670

... 17, 1996. The appeals were dismissed for late filing. See N.J.S.A. 54:3-21 (stating the April 1 filing deadline for tax appeals). 3 ... County received notice of the assessments in 1995 and 1996. N.J.S.A. 54:3-21 sets forth the process for a taxpayer to appeal a ... it should have been granted an extension pursuant to either N.J.S.A. 54:3-21.4 or N.J.S.A. 54:3-21.5, both of which are now repealed. We conclude these ...

docket:	a0507-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	Published
citation:	24 N.J. Tax 390
Document Size:	46508