Search Rutgers Law Library N.J. Court Opinions

166 SPJ, INC. v. FARGO HOTELS (POOL C) REALTY, L.P. -- rank: 455

... 1.] To carry out this constitutional mandate, the Legislature enacted N.J.S.A. 54:4-23, which provides: All real property shall be assessed to the ... and the Pizzeria Uno portions of the property." 5 See N.J.S.A. 54:4-23 ("All real property shall be assessed to the person owning ...

docket:	a2965-09
court:	NJ Superior Court Appellate Division
decided:	2010-10-28
status:	unpublished
citation:
Document Size:	54344

167 J.J. WHITE, INC. v. NEW JERSEY DEPARTMENT OF ENVIRONMENTAL PROTECTION -- rank: 448

... farmland tax assessment under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.24, which in turn requires that the ... part of the farm for a number of years. See N.J.S.A. 54:4-23.11; N.J.A.C. 18:15-6.2. [ Ibid ...

docket:	a2125-09
court:	NJ Superior Court Appellate Division
decided:	2011-09-29
status:	unpublished
citation:
Document Size:	46805

168 NBPE 200, LLC v. Township of Franklin -- rank: 448

... 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:	004306-20
court:	NJ Tax Court
decided:	2016-03-23
status:	unpublished
citation:
Document Size:	40133

169 PLAZA TWENTY THREE STATION LLC v. TOWNSHIP OF PEQUANNOCK -- rank: 448

... the regular assessment made on October 1, 1984 pursuant to N.J.S.A. 54:4-23.' Id. at 600-01. The court further noted: The assessor ...

docket:	a2936-18
court:	NJ Superior Court Appellate Division
decided:	2020-01-28
status:	Unpublished
citation:
Document Size:	29351

170 /usr/local/share/www/libweb/collections/courts/appellate/005775-2017opn.opn.html -- rank: 448

... s fair market value after “examination and inquiry.” N.J.S.A. 54:4-23. To be deemed unconstitutional, the assessment must be “arbitrary ... revised post-Freeze Act protection years. Rather, and pursuant to N.J.S.A. 54:4-23, the assessor must, after an inquiry and 6 examination, determine ... years), thus requiring revision of the adjudged assessment pursuant to N.J.S.A. 54:4-23, the assessor must show information such as the lack of ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	24020

171 DOUGLAS SCHWARTZ v. TOWNSHIP OF WAYNE -- rank: 444

... are made as of October 1 of the pretax year. N.J.S.A. 54:4-23. However, plaintiffs' 2007 assessment does not appear in the record ...

docket:	a3756-07
court:	NJ Superior Court Appellate Division
decided:	2009-02-20
status:	unpublished
citation:
Document Size:	33256

172 EVALYN SHIPPEE v. BRICK TOWNSHIP -- rank: 439

... constitutionally prohibited spot assessments and the assessor’s obligation under N.J.S.A. 54:4-23 in each year: . . . after examination and inquiry, [to] determine the ... not been overcome. The County Board judgments are affirmed. 1 N.J.S.A. 54:4-23 was amended by L. 2001, c. 101 to impose additional ...

docket:	02493-01
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 427
Document Size:	74559

173 ROYAL TAX LIEN SERVICES, L.L.C. v. MARINA BAY TOWERS URBAN RENEWAL II L.P. -- rank: 434

... 146 N.J. 31 , 58 (1996). As a preliminary matter, N.J.S.A. 54:4-23 makes clear that all real property shall be assessed on ...

docket:	a1638-13
court:	NJ Superior Court Appellate Division
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	71847

174 Plaza Twenty Three Station, LLC v. Township of Pequannock -- rank: 434

... the assessor shall complete his assessments, as hereinafter required.” N.J.S.A. 54:4-23. This duty, however, does not grant the assessor unbridled discretion ...

docket:	002870-18
court:	NJ Tax Court
decided:	2020-01-09
status:	Unpublished
citation:
Document Size:	27564

175 Smyth et al. v. Township of Edison et al. -- rank: 434

... and assessed “at the taxable value prescribed by law”); N.J.S.A. 54:4-23 (an assessor is charged with determining the full and fair ...

docket:	13378-13
court:	NJ Tax Court
decided:	2014-02-28
status:	unpublished
citation:
Document Size:	62725

176 MOUNTAIN VIEW CROSSING INVESTORS LLC, Plaintiff v. TOWNSHIP OF WAYNE -- rank: 430

... imposed by L. 2001, c. 101, § 1, which amended N.J.S.A. 54:4-23 to require an assessor to obtain approval from the county ...

docket:	01045-01
court:
decided:	2003-05-27
status:
citation:	20 N.J. Tax 612
Document Size:	53269

177 Jaydor Corp. v. Millburn Township -- rank: 427

... within a taxing district is either assessed or accounted for. N.J.S.A. 54:4-23. [Mobil , supra ,9 N.J. Tax at 127]. The complexity ...

docket:	01036-97
court:
decided:	1998-04-20
status:
citation:	17 N.J. Tax 378
Document Size:	80360

178 /usr/local/share/www/libweb/collections/courts/appellate/012151-20.opn.html -- rank: 427

... is set as of October 1 st of each year. N.J.S.A. 54:4-23; Aperion Enterps, Inc. v. Borough of Fair Lawn , 25 N ...

docket:	012151-20
court:	NJ Tax Court
decided:	2017-07-05
status:	unpublished
citation:
Document Size:	76542

179 Camden Day Nursery Association v. City of Camden -- rank: 427

... is set as of October 1 st of each year. N.J.S.A. 54:4-23; Aperion Enterps, Inc. v. Borough of Fair Lawn , 25 N ...

docket:	12151-15
court:	NJ Tax Court
decided:	2017-07-05
status:	unpublished
citation:
Document Size:	76851

180 H.J. BAILEY COMPANY v. NEPTUNE TOWNSHIP -- rank: 425

... with the responsibility of valuing and assessing real property. See N.J.S.A. 54:4-23. If the economic data are to be of any use ...

docket:	A0421-07
court:	NJ Superior Court Appellate Division
decided:	2008-04-09
status:	published
citation:	399 N.J.Super. 381 944 A.2d 706
Document Size:	49577