Search Rutgers Law Library N.J. Court Opinions

181 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

182 DANIEL GREENHOUSE v. TOWNSHIP OF MONTGOMERY -- rank: 413

... is applied to a use other than agricultural or horticultural . . . .' N.J.S.A. 54:4-23.8. The tax applies to the two tax years immediately ...

docket:	a3518-19
court:	NJ Superior Court Appellate Division
decided:	2022-09-09
status:	Unpublished
citation:
Document Size:	43150

183 NOAM YESHIVAT v. BOROUGH OF PARAMUS -- rank: 413

... and assessed as of October 1 st of each year. N.J.S.A. 54:4-23. Assessors are statutorily required to complete assessments by January 10th ...

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

184 PLAZA TWENTY THREE STATION, LLC, v. TOWNSHIP OF PEQUANNOCK -- rank: 409

... assessor shall complete his assessments, as hereinafter required.” 5 N.J.S.A. 54 :4-23. This duty, however, does not grant the assessor unbridled discretion ...

docket:	002870-18_1
court:	NJ Tax Court
decided:	2020-01-22
status:	Published
citation:
Document Size:	28530

185 BARBARA J. HERTZ v. BOROUGH OF LINCOLN PARK -- rank: 409

... as farmland, rather than on its highest and best use. N.J.S.A. 54:4-23.2. The FAA does not provide an independent authority for ... somehow contravenes provisions of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to 23.24 (FAA). We fail to see any ...

docket:	a4838-08
court:	superior court appellate division
decided:	2010-02-16
status:	Unpublished
citation:
Document Size:	48740

186 TAMBURELLI PROPERTIES ASSOCIATION VS BOROUGH OF CRESSKILL -- rank: 406

... of the first of October in the applicable pretax year. N.J.S.A. 54:4-23. Changes to the legal status of the property after that ... improvements because of size, a three building bakery complex, because N.J.S.A. 54:4-23 requires court to determine value for a bona fide sale ...

docket:	a7342-95
court:	njappellate
decided:	1998-02-25
status:	published
citation:	308 N.J.Super. 326
Document Size:	30045

187 TAMBURELLI PROPERTIES ASSOCIATION VS BOROUGH OF CRESSKILL -- rank: 406

... of the first of October in the applicable pretax year. N.J.S.A. 54:4-23. Changes to the legal status of the property after that ... improvements because of size, a three building bakery complex, because N.J.S.A. 54:4-23 requires court to determine value for a bona fide sale ...

docket:	a1806-96
court:	njappellate
decided:	1998-02-25
status:	published
citation:	<a href=
Document Size:	32391

188 OF THE WEST COLONIAL ENTERPRISES, LLC, v. CITY OF EAST ORANGE -- rank: 402

... 1947), Art. VIII, ' I, par. 1 as well as by N.J.S.A. 54:4-23. Shortcuts which eliminate basic investigative appraisal techniques cannot be condoned ...

docket:	04173-01
court:
decided:	2003-01-29
status:
citation:	20 N.J. Tax 576
Document Size:	46735

189 HOWARD BENNETT et al. v. MAPLE SHADE TOWNSHIP, <br -- rank: 402

... a discrete event and each year must be separately appealed. N.J.S.A. 54:4-23; N.J.S.A. 54:3-21. Plaintiffs are not ...

docket:	05552-05
court:
decided:	2006-12-18
status:
citation:
Document Size:	33962

190 CHARLES J. FEMMINELLA, JR. v. BOARD OF TRUSTEES, PUBLIC EMPLOYEES RETIREMENT SYSTEM -- rank: 399

... salary met the definition of base pay or compensation under N.J.S.A. 54:4-23, working an average of two days a month, for the ... as Kinnelon's part-time tax assessor/appraiser pursuant to N.J.S.A. 54:4-23 are separate and distinct from those necessary to perform and ...

docket:	A3950-03
court:	NJ Superior Court Appellate Division
decided:	2005-11-16
status:	unpublished
citation:
Document Size:	58060

191 City of Port Republic v. Virgilio Brusco -- rank: 395

... are established as of October 1 of the pretax year. N.J.S.A. 54:4-23. Throughout our tax legislation, it is clear that our legislature ...

docket:	06885-96
court:
decided:	1996-10-30
status:
citation:	16 N.J. Tax 143
Document Size:	29702

192 ENGLISHTOWN SYNAGOGUE INC v. TOWNSHIP OF WEST ORANGE -- rank: 395

... qualification for reduced tax obligations under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.23. Society of the Holy Child Jesus ...

docket:	a3214-09
court:	NJ Superior Court Appellate Division
decided:	2011-12-06
status:	unpublished
citation:
Document Size:	15312

193 /usr/local/share/www/libweb/collections/courts/appellate/a5591-18.opn.html -- rank: 390

... assessed as land devoted to agricultural or horticultural use. See N.J.S.A. 54:4-23.3. Thus, the rezoning allows the six acre lots to ...

docket:
court:
decided:
status:
citation:
Document Size:	22305

194 JESSE WOLOSKY v. FREDON TOWNSHIP and MICHAEL AND PENNY HOLENSTEIN - -- rank: 388

... date for the 2017 assessment is October 1, 2016. See N.J.S.A. 54:4-23 (setting the valuation date for tax assessment as October 1 ...

docket:	a1980-16
court:	New Jersey Superior Court Appellate Division
decided:	2018-07-24
status:
citation:
Document Size:	21995

195 1717 REALTY ASSOCIATES, LLC v. BOROUGH OF FAIR LAWN -- rank: 388

... account. [(Emphasis added.)] Plaintiff did not provide the information requested. N.J.S.A. 54:4-23 provides for the assessor to "determine the full and fair ...

docket:	a4666-07
court:
decided:	2009-05-12
status:	Unpublished
citation:
Document Size:	42698