Search Rutgers Law Library N.J. Court Opinions

1 Alpha Bella VI, Inc., etc v. Clinton Tp -- rank: 1000

... to N.J.S.A. 54:4-23.9 and N.J.S.A. 54:4-63.20, the lien would not have arisen until January 1, 1992 ... refused. While the lien for rollback taxes arises automatically under N.J.S.A. 54:4-63.20 and is thus in some ways distinguishable from the sales ... governed by the procedures for the assessment of omitted property. N.J.S.A. 54:4-63.20 provides that the lien for taxes on omitted property arises ... from the New York statutes at issue in Makoroff , under N.J.S.A. 54:4-63.20 the township's lien for rollback taxes related back to ... while the lien for rollback taxes is imposed pursuant to N.J.S.A. 54:4-63.20. It is difficult to conceive of a continuous lien for ...

docket:	11877-92
court:
decided:	1995-05-05
status:
citation:	14 N.J. Tax 597
Document Size:	131999

2 /usr/local/share/www/libweb/collections/courts/tax/008487-2016opn.opn.html -- rank: 833

... s judgment is issued before October 1 of that year. N.J.S.A. 54:4-63.20. 5 However: The validity of any such tax or assessment ... tax is due on November 1 of the following year. N.J.S.A. 54:4-63.20. 6 An identical provision is contained as to taxes due ... it is payable), then is “shall become delinquent.” N.J.S.A. 54:4-63.20. Interest and penalties can then apply. Although a property tax ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34756

3 /usr/local/share/www/libweb/collections/courts/tax/008487-2016opnn.opn.html -- rank: 817

... 19), and taxes are “payable on” November 1, (see N.J.S.A. 54:4-63.20), [t]he validity of any such tax or assessment or ... it is payable), then it “shall become delinquent.” N.J.S.A. 54:4-63.20. Interest and penalty can then apply. Although a property tax ... ” N.J.S.A. 54:4-101. 12 See N.J.S.A. 54 :4-63.20. If the judgment is rendered after October 1, then the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
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citation:
Document Size:	44497