Search Rutgers Law Library N.J. Court Opinions

46 NOAM YESHIVAT v. BOROUGH OF PARAMUS -- rank: 460

... prior owner’s adherence to the tax-payment requirements of N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1b may bar ...

docket:	00532-11
court:	NJ Tax Court
decided:	2012-05-07
status:	Published
citation:
Document Size:	39929

47 FIMBEL DOOR CORP. v. READINGTON TOWNSHIP -- rank: 455

... to timely pay taxes and municipal charges as required by N.J.S.A. 54:3-27, resulting in a judgment of dismissal, the issue on appeal ... taxpayer’s initial filing with the county board resulted in N.J.S.A. 54:3-27 being the controlling statutory provision, and the judgment of dismissal ... response to the municipality’s motion was expressly mandated by N.J.S.A. 54:3-27 and N.J.A.C. 18:12A-1.6 (permitting ...

docket:	03794-98
court:
decided:	1998-10-16
status:
citation:
Document Size:	30742

48 B D ASSOC., LTD., v. TOWNSHIP OF FRANKLIN -- rank: 448

... tax payments cannot independently file a tax appeal. In addition, N.J.S.A. 54:3-27 prohibits a property owner from filing a tax appeal when ...

docket:	06112-17
court:	NJ Tax Court
decided:	2020-10-26
status:	Published
citation:
Document Size:	22330

49 Bllum Ltd. Partnership v. Bloomfield Township -- rank: 429

... 1988). The county board judgment of dismissal was predicated upon N.J.S.A. 54:3-27, which provides, in pertinent part: A taxpayer who shall file ... relevant statute is not 54:51A-1(c); it is N.J.S.A. 54:3-27. The latter statute, which also applies to direct appeals to ... to maintain this action, notwithstanding its failure to comply with N.J.S.A. 54:3- 27, renders that statute meaningless, and the Legislature will not be ...

docket:	07680-95
court:
decided:	1995-12-13
status:
citation:	15 N.J. Tax 409
Document Size:	20004

50 /usr/local/share/www/libweb/collections/courts/appellate/a0559-18.opn.html -- rank: 429

... of the direct tax appeals, 6 the judge relied on N.J.S.A. 54:3-27. Applying these statutes, the Tax Court judge concluded 446 Bellevue ... comp laints. We next consider 446 Bellevue's argument that N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) allowed ...

docket:
court:
decided:
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Document Size:	36072

51 CHABAD OF OLD TAPPAN INC v. BOROUGH OF OLD TAPPAN -- rank: 424

... on the property for tax years 2017 and 2018. See N.J.S.A. 54:3-27.2 (providing a taxpayer who successfully appeals local property tax ...

docket:	a4375-18
court:	NJ Superior Court Appellate Division
decided:	2020-04-27
status:	Unpublished
citation:
Document Size:	16636

52 GENERAL CERAMICS, INC. v. BOROUGH OF WANAQUE -- rank: 396

... not be dependent on continuity of ownership. The provisions of N.J.S.A. 54:3-27 are consistent with my interpretation of N.J.S.A. 54:4-134 because N.J.S.A. 54:3-27 incorporates the concept that a property owner may be responsible ...

docket:	01584-99
court:
decided:	2003-11-06
status:
citation:	21 N.J. Tax 133
Document Size:	18144

53 PAULISON AVE. ASSOC., Plaintiff v. PASSAIC CITY, <br -- rank: 387

... “jurisdictional” nature of a failure to pay taxes under N.J.S.A. 54:3-27). 3 That Chapter 91 and R. 8:7(e) do ...

docket:	02315-98
court:
decided:	1999-05-21
status:
citation:	18 N.J. Tax 101
Document Size:	64369

54 East Washington Realty v. Washington Borough -- rank: 384

... was filed, there were unpaid taxes, and that pursuant to N.J.S.A. 54:3-27, an appeal to contest the assessments may not be maintained ...

docket:	08492-94
court:
decided:	1995-03-31
status:
citation:	14 N.J. Tax 560
Document Size:	40330

55 3085 KENNEDY REALITY CO., ET AL V. TAX ASSESSOR OF THE CITY OF JERSEY CITY ET AL -- rank: 363

... of taxes that is the prerequisite to an appeal. See N.J.S.A. 54:3-27. It argues that that requirement imposed an unconstitutionally onerous burden ...

docket:	a6452-94
court:	njappellate
decided:	1996-02-09
status:	published
citation:	287 N.J.Super. 318
Document Size:	17116

56 GALLOWAY TOWNSHIP v. LUCIENNE DUNCAN -- rank: 361

... to comply with the sixty-day grace period prescribed by N.J.S.A. 54:3-27.2 to refund her any excess taxes paid. Duncan, however ...

docket:	a4502-16
court:	NJ Superior Court Appellate Division
decided:	2018-08-15
status:
citation:
Document Size:	14933

57 ATLANTIC CITY v. BOARDWALK REGENCY CORP. -- rank: 359

... interest from the date of the rejected offer, but under N.J.S.A. 54:3-27.2, Tax Court litigants are limited to interest at five ...

docket:	03544-97
court:
decided:	2002-01-23
status:
citation:
Document Size:	50337

58 PETRIE RETAIL, INC. v. TOWN OF SECAUCUS, -- rank: 342

... statutory "final judgment" language controlled respecting payment of interest, see N.J.S.A. 54:3-27.2. We agree, especially where the taxing authority was not ... Affirmed on the appeal and the cross-appeal. Footnote: 1 N.J.S.A. 54:3-27.2 states: In the event that a taxpayer is successful ...

docket:	a6057-00
court:	njappellate
decided:	2003-02-21
status:	published
citation:	363 N.J. Super. 74
Document Size:	12438

59 UNIVERSAL FOLDING BOX CO., INC. v. HOBOKEN CITY, -- rank: 321

... A.D. ����In this appeal, plaintiff challenges the constitutionality of N.J.S.A. 54:3-27.2, as interpreted by the Tax Court, requiring exhaustion of ... interest thereon. See footnote 1 1 Plaintiff moved pursuant to N.J.S.A. 54:3-27.2 is the sole authority governing the right of a ...

docket:	A2890-01
court:	NJ Superior Court Appellate Division
decided:	2003-07-25
status:	published
citation:	362 N.J. Super. 429 828 A.2d 925
Document Size:	10413

60 ADP of NJ, Inc. v. Parsippany-Troy Hills Tp. -- rank: 314

... A. 54:51a-7) and the payment-of-tax requirement ( N.J.S.A. 54:3-27 and N.J.S.A. 54:51a-1b). A subsequent ...

docket:	06345-94
court:
decided:	1994-10-17
status:
citation:	14 N.J. Tax 372
Document Size:	23136