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151 TOWN OF SECAUCUS, Plaintiff, APPROVED FOR PUBLICATION IN THE NEW JERSEY REPORTS v. CITY OF JERSEY CITY et al. -- rank: 476

... barred by laches or estoppel. Tax assessments are imposed annually, N.J.S.A. 54:4-23, and are subject to annual appeals. N.J.S.A ...

docket:	02484-98
court:
decided:	2000-05-19
status:
citation:	19 N.J. Tax 10
Document Size:	134297

152 The Borough of Hamburg v. Trustees of the Presbytery -- rank: 474

... supra , 17 N.J. Tax at 311 ( but see contra N.J.S.A. 54:4-23.5 (requiring minimum gross sales of $500 per year as ...

docket:	10111-13
court:	NJ Tax Court
decided:	2015-02-11
status:	unpublished
citation:
Document Size:	59071

153 OM Realty, LLC v. Township of Hillsborough -- rank: 474

... as of October 1 st of preceding the tax year. N.J.S.A. 54:4-23; Aperion Enterprises, Inc. v. Borough of Fair Lawn , 25 N ...

docket:	006680-20
court:	NJ Tax Court
decided:	2016-07-05
status:	unpublished
citation:
Document Size:	42464

154 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 472

... the judge observed that farmland assessment applications were required by N.J.S.A. 54:4-23.13 to be filed by August 1 of the year ...

docket:	a1696-09
court:	NJ Superior Court Appellate Division
decided:	2011-03-30
status:	unpublished
citation:
Document Size:	38553

155 METZ FAMILY LTD. PARTNERSHIP v. TOWNSHIP OF FREEHOLD, -- rank: 469

... reassessment results in valuing properties at their market value under N.J.S.A. 54:4-23, “including a change in more than 50% of the ...

docket:	01064-15
court:	NJ Tax Court
decided:	2020-10-20
status:	Published
citation:
Document Size:	36472

156 LINCOLN NORTH DEVELOPMENT CORPORATION v. TOWN OF KEARNY -- rank: 469

... filed before the tax assessment date and finalization of assessment, N.J.S.A. 54:4-23, -35, -38.l, -55, -64. He additionally found plaintiff lacked ...

docket:	a2299-09
court:	superior court appellate division
decided:	2011-01-28
status:	Unpublished
citation:
Document Size:	50557

157 EREZ HOLDINGS URBAN RENEWAL, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 469

... October 1, pre-tax year date for LPT assessments, see N.J.S.A. 54:4-23, does not control. For instance, here pursuant to N.J ...

docket:	13941-18
court:	NJ Tax Court
decided:	2022-02-01
status:	Published
citation:
Document Size:	55598

158 TOWNSHIP OF READINGTON v. SOLBERG AVIATION CO. -- rank: 467

... client privilege because the assessor is an independent state officer. N.J.S.A. 54:4-23; See also Freehold Bor. v. WNY Props. L.P./Post ...

docket:	11248-09
court:
decided:	2009-08-19
status:
citation:
Document Size:	47414

159 GREGG & LORI ANNE VAN ORDEN v. TOWNSHIP OF WYCKOFF, <br -- rank: 467

... condition in which it stood on the previous October 1. N.J.S.A. 54:4-23. The county board of taxation may revise and correct assessments ...

docket:	00066-00
court:
decided:	2005-01-27
status:
citation:	22 N.J. Tax 31
Document Size:	32277

160 Squibs -- rank: 462

... the October 1 pre-tax year valuation date established in N.J.S.A. 54:4-23. The tax court reasoned that only the 2015 partial levy ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

161 Polk Street Partners, LLC v. Town of Guttenberg -- rank: 460

... Generally, all real property in New Jersey is assessed yearly. N.J.S.A. 54:4-23. The assessment is determined based on the value of the ...

docket:	013622-17
court:	NJ Tax Court
decided:	2019-03-12
status:	Unpublished
citation:
Document Size:	29977

162 Levy et al. v. Borough of Deal -- rank: 460

... assessment should have included the value of the same under N.J.S.A. 54:4- 23. See e.g. Glen Pointe Associates. v. Twp. of Teaneck ...

docket:	013545-17
court:	NJ Tax Court
decided:	2018-08-17
status:	Unpublished
citation:
Document Size:	31843

163 NATHAN R. SCHNITZER VS. RUDOLPH & SANDRA RINDERER -- rank: 460

... tax bills are sent to the owners of the property. N.J.S.A. 54:4-23, N.J.S.A. 54:4-64. See In re ...

docket:	a3815-95
court:	njappellate
decided:	1996-10-15
status:	published
citation:	<a href=
Document Size:	30053

164 BUCKEYE PERTH AMBOY TERMINAL, LLC, v. CITY OF PERTH AMBOY -- rank: 460

... must assess all real property within a taxing district annually. N.J.S.A. 54:4-23. The assessed valuation is to be determined as of October ...

docket:	13403-19
court:	NJ Tax Court
decided:	2020-03-27
status:	Published
citation:
Document Size:	32250

165 STATE OF NEW JERSEY STATE AGRICULTURE DEVELOPMENT COMMITTEE v. QUAKER VALLEY FARMS LLC -- rank: 455

... use, citing paragraph 14 of the DOE as well as N.J.S.A. 54:4-23.4, a provision of the Farmland Assessment Act of 1964 ...

docket:	a5710-12
court:	NJ Superior Court Appellate Division
decided:	2015-07-24
status:	unpublished
citation:
Document Size:	87086