Search Rutgers Law Library N.J. Court Opinions

76 United Development of America LLC v. Paterson City -- rank: 542

... then the assessment will be the fair market value. See N.J.S.A. 54:51A-6(c). 5 According to the expert, the subject property was ...

docket:	001142-14
court:	NJ Tax Court
decided:	2019-06-04
status:	Unpublished
citation:
Document Size:	39313

77 BADISCHE CORP. (BASF) VS TOWN OF KEARNY -- rank: 542

... 670,500         Total:        $5,570,000 The Chapter 123 Ratio, N.J.S.A. 54:51A-6, for the Town of Kearny was 53.77" for the ...

docket:	a6874-93
court:	njappellate
decided:	1996-02-29
status:	published
citation:	288 N.J.Super. 171
Document Size:	33909

78 ROBERT AMSES, et al. v. BOROUGH OF AVALON, et al. -- rank: 539

... OWN ASSESSMENTS TO THE TAX COURT OF NEW JERSEY SINCE N.J.S.A. 54:51A-6 LIMITS THE TAX COURT TO REFUSE AND CORRECT AND "ASSESSMENT ... consequence, most claims of property tax discrimination are resolved under N.J.S.A. 54:51A-6. That ratio establishes the average ratio of assessed value to ...

docket:	A2666-04
court:	NJ Superior Court Appellate Division
decided:	2006-04-07
status:	unpublished
citation:
Document Size:	41792

79 ROBERT AMSES, et al. v. BOROUGH OF AVALON, et al. -- rank: 539

... OWN ASSESSMENTS TO THE TAX COURT OF NEW JERSEY SINCE N.J.S.A. 54:51A-6 LIMITS THE TAX COURT TO REFUSE AND CORRECT AND "ASSESSMENT ... consequence, most claims of property tax discrimination are resolved under N.J.S.A. 54:51A-6. That ratio establishes the average ratio of assessed value to ...

docket:	A2668-04
court:	NJ Superior Court Appellate Division
decided:	2006-04-07
status:	unpublished
citation:
Document Size:	41792

80 HPT TA PROPERTIES TRUST v. BLOOMSBURY BOROUGH -- rank: 533

... 2017: $4,865,079.] Finally, the judge applied Chapter 23, N.J.S.A. 54:51A- 6(a), which requires that 'in a non-revaluation year an ...

docket:	a0972-20
court:	NJ Superior Court Appellate Division
decided:	2022-03-22
status:	Unpublished
citation:
Document Size:	30478

81 TOMORROW 35 DAVIDSON LP v. TOWNSHIP OF FRANKLIN -- rank: 531

... had implemented a district-wide assessment for each tax year, N.J.S.A. 54:51A-6(d) did not apply and the assessment would be set ...

docket:	a0344-13
court:	NJ Superior Court Appellate Division
decided:	2014-10-14
status:	unpublished
citation:
Document Size:	45501

82 /usr/local/share/www/libweb/collections/courts/appellate/a0915-18.opn.html -- rank: 519

... dates was as follows: Finally, the judge applied Chapter 23, N.J.S.A. 54:51A-6(a), which requires that 'in a non-revaluation year an ...

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court:
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citation:
Document Size:	59295

83 Brae Associates c/o Hertz Realty v. Park Ridge Borough -- rank: 508

... to this court’s finding of true value. Pursuant to N.J.S.A. 54:51A-6(c), where both the average ratio and ratio of assessed ... the common level range is 83.11% to 112.45%. N.J.S.A. 54:51a-6(b) applies in this situation. [ See also Caulfield v. Surf ...

docket:	03244-90
court:
decided:	1998-01-28
status:
citation:	17 N.J. Tax 187
Document Size:	85348

84 SHORT HILLS ASSOCIATES/THE TAUBMAN CO. v. MILLBURN TOWNSHIP, -- rank: 508

... that, “[e]xcept in a revaluation year, chapter 123, N.J.S.A. 54:51A-6, is automatically in an appeal.” Passaic St. Realty , supra ...

docket:	00917-02
court:
decided:	2002-08-19
status:
citation:	20 N.J. Tax 352
Document Size:	56305

85 WARREN LUMBER, INC. v. WASHINGTON BOROUGH -- rank: 499

... it was $1,067,150 for each year. Next, applying N.J.S.A. 54:51A-6(a) (Chapter 123), the judge reasoned when the court is ... formula for determining the revised taxable value of property, under N.J.S.A. 54:51A-6(a), is as follows: True market value x Average ratio ...

docket:	a3389-18
court:	NJ Superior Court Appellate Division
decided:	2020-06-04
status:	Unpublished
citation:
Document Size:	14136

86 Laneco Three, Inc. v. Township of Franklin -- rank: 499

... on the subject property was $16,000,000. Pursuant to N.J.S.A. 54:51A-6(b), this court is required to apply the average ratio ...

docket:	05356-95
court:
decided:	1998-03-20
status:
citation:	17 N.J. Tax 233
Document Size:	78074

87 /usr/local/share/www/libweb/collections/courts/tax/16189-12.opn.html -- rank: 499

... a counterclaim, seeks an adjustment in the assessment pursuant to N.J.S.A. 54:51A-6(a).” MSGW , supra , 18 N.J. Tax at 376 ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	49106

88 Nutley Township v. Leonard Anzalone, et al. -- rank: 491

... ratio for Nutley was 27.69%. L 1973, c. 123, N.J.S.A. 54:51A-6. Thus, testimony with regard to assessments is not evidence of ...

docket:	00915-94
court:
decided:	1996-12-03
status:
citation:	16 N.J. Tax 304
Document Size:	114958

89 METUCHEN I, LLC, v. BOROUGH OF METUCHEN -- rank: 480

... limit of 100% and a lower limit of 78.16%. N.J.S.A. 54:51A-6. I. FACTS The subject properties are currently owned by plaintiff ... N.J.Tax 482 (Tax 1994) (explaining the operation of N.J.S.A. 54:51A-6). The fair market value of $511,176 times the Chapter ...

docket:	00878-00
court:
decided:	2004-03-29
status:
citation:	21 N.J. Tax 283
Document Size:	51282

90 EVALYN SHIPPEE v. BRICK TOWNSHIP -- rank: 477

... L. 1973 c. 123, commonly referred to as Chapter 123. N.J.S.A. 54:51A-6. In West Milford Tp. v. Van Decker , 120 N.J ... the upper end of the common level range pursuant to N.J.S.A . 54:51A-6, perfection is not the standard in real property tax assessment ...

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