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196 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status:	Unpublished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

197 ZOHAR ZISAPEL C/O REAL ESTATE MANAGEMENT, Plaintiff, PARAMUS BOROUGH -- rank: 388

... emerge before the valuation date (October 1, 1997) prescribed by N.J.S.A. 54:4-23 for the 1998 tax year. Only after the valuation date ...

docket:	03959-97
court:
decided:	2002-08-08
status:
citation:
Document Size:	31918

198 TEICHER AMERICAN COMMUNITIES AT THE MAJESTIC, LLC v. CITY OF ASBURY PARK -- rank: 386

... 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:	a5283-05
court:	njappellate
decided:	2007-04-02
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	32354

199 Township of Freehold v. CentraState Medical Center, Inc. -- rank: 381

... tax list (as opposed to a regular tax list). See N.J.S.A. 54:4-23; 54:4-27; N.J.A.C. 18:12-3 ...

docket:	000316-16
court:	NJ Tax Court
decided:	2020-06-29
status:	Unpublished
citation:
Document Size:	23284

200 160 CHUBB PROPERTIES, LLC v. TOWNSHIP OF LYNDHURST -- rank: 381

... property has occurred. For the purposes of assessing real property, N.J.S.A. 54:4-23 provides, in part: All real property shall be assessed to ...

docket:	02442-14
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	31865

201 Badische Corp v. Kearny -- rank: 379

... under private contract on October 1 of the pretax year. N.J.S.A. 54:4-23. New Jersey law thus endorses taxation in accordance with the ...

docket:	04702-92
court:
decided:	1994-07-26
status:
citation:	14 N.J. Tax 219
Document Size:	66710

202 /usr/local/share/www/libweb/collections/courts/tax/013521-17opn.opn.html -- rank: 379

... of law, and is both self- evident and non-discretionary. N.J.S.A. 54:4-23.11 provides that: [i]n determining the total area of ... is to be assessed at full market value pursuant to N.J.S.A. 54:4-23.12. 7 This archive is a service of Rutgers School ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	18732

203 MICHAEL T. SHERMAN v. CITY OF VENTNOR -- rank: 379

... of the statutory deadline 2 In 1995 , the Legislature amended N.J.S.A. 54:4-23.13b to substitute the date of April 1 for August ...

docket:	12930-17
court:	NJ Tax Court
decided:	2018-09-13
status:	Unpublished
citation:
Document Size:	28067

204 HIGHPOINT AT LAKEWOOD v. THE TOWNSHIP OF LAKEWOOD -- rank: 376

... not address the appropriate means of valuing such property. See N.J.S.A. 54:4-23. 10 Our conclusion that phantom units are subject to taxation ...

docket:	a2118-13
court:	NJ Superior Court Appellate Division
decided:	2015-08-14
status:	published
citation:	442 N.J.Super. 123 121 A.3d 413
Document Size:	68585

205 GATHERINGS AT CAPE MAY HOMEOWNERS ASSOC. v. MIDDLE TOWNSHIP -- rank: 376

... Super 492, 499, 207 A.2d 330 (App. Div. 1965); N.J.S.A . 54:4-23. The “basic principle of real estate assessment in New ...

docket:	12186-10
court:
decided:	2012-07-17
status:
citation:
Document Size:	37552

206 B D ASSOC., LTD., v. TOWNSHIP OF FRANKLIN -- rank: 376

... court finds that this matter is ripe for summary judgment. N.J.S.A. 54:4-23 provides, “[a]ll real property shall be assessed to ...

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

207 /usr/local/share/www/libweb/collections/courts/tax/010978-2017opn.opn.html -- rank: 372

... October 1” of the year prior to the tax year. N.J.S.A. 54:4-23. In this connection, an assessment should reflect a value that ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	23073

208 SELECTIVE INSURANCE COMPANY v. LAUREL A. FOX -- rank: 372

... part for "business" purposes. See Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to 23.24, specifically, N.J.S.A. 4 ...

docket:	a6337-06
court:	njappellate
decided:	2008-12-09
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	61523

209 125 MONITOR STREET LLC, v. JERSEY CITY, <br -- rank: 369

... price the property ought to bring in the open market. N.J.S.A. 54:4-23. See also , Glen Wall Assoc. , supra , 99 N.J. at ...

docket:	00673-00
court:
decided:	2004-01-15
status:
citation:	21 N.J. Tax 232
Document Size:	50387

210 /usr/local/share/www/libweb/collections/courts/appellate/000490-20.opn.html -- rank: 365

... valued as of October 1 of the pre-tax year. N.J.S.A. 54:4-23. In the event that improvements are in the process of ...

docket:	000490-20
court:	NJ Tax Court
decided:	2017-08-24
status:	unpublished
citation:
Document Size:	42076