Search Rutgers Law Library N.J. Court Opinions

1 TOWNSHIP OF HOLMDEL v. NEW JERSEY HIGHWAY AUTHORITY, <br -- rank: 1000

... A tax exemption for “transportation projects” was contained in N.J.S.A. 27:23-12, which, as amended by the Merger Legislation, provided in its ... governmental functions and are exempt from local taxes or assessments. [ N.J.S.A. 27:23-12.] As a result of the enactment of the Merger Legislation ... granting of a tax exemption to “transportation projects” in N.J.S.A. 27:23-12, and the definition of “transportation projects” as including � ... Garden State Arts Center,” ibid. ; (2) the language in N.J.S.A. 27:23-12 in which the Legislature “reaffirms” the tax exemption for ... J. at 227. Applying these guidelines to the interpretation of N.J.S.A. 27:23-12 results in the following analysis. The first sentence of the ... have intended to broaden the exemption. 6 This interpretation of N.J.S.A. 27:23-12 is consistent with the general scheme of the Merger ...

docket:	00323-98
court:
decided:	2005-07-18
status:
citation:
Document Size:	115776

2 /usr/local/share/www/libweb/collections/courts/appellate/004383-20.opn.html -- rank: 835

... 23-4 and, therefore, exempt from local property taxation under N.J.S.A. 27:23-12. In support of its motions for summary judgment, plaintiff argues ... and therefore, is exempt from local property taxation pursuant to N.J.S.A. 27:23-12. Defendant does not dispute that plaintiff owns the subject property ... ” according the cell tower local property tax exemption under N.J.S.A. 27:23-12. Under N.J.S.A. 27:23-12, [t]he exercise of the powers granted by this act ... governmental functions and are exempt from local taxes or assessments. [ N.J.S.A. 27:23-12 (emphasis added).] In interpreting the statutory language under N.J.S.A. 27:23-12, our Supreme Court has concluded that the phrase, “ ...

docket:	004383-20
court:	NJ Tax Court
decided:	2016-12-22
status:	unpublished
citation:
Document Size:	54016

3 Township of Holmdel v. New Jersey Highway Authority -- rank: 769

... by the text or history of the Merger Legislation. Indeed, N.J.S.A. 27:23-12, which defines the Arts Center�s tax immunity, states, �[The ... of a past condition, to create that exemption. Additionally, interpreting N.J.S.A. 27:23-12 to create a prospective tax immunity would render meaningless the ... and are to be exempt from local taxes and assessments .� N.J.S.A. 27:23-12 (emphasis supplied). Thus, at its core, this case presents a ... Jersey Highway Authority . . . are exempt from local taxes or assessments.� N.J.S.A. 27:23-12. The language used by the Legislature is telling: it �reaffirms ...

docket:	a-64-06
court:	njsupreme
decided:	2007-04-04
status:
citation:	190 N.J. 74
Document Size:	104230

4 Thisopinion shall not "constitute precedent or be binding upon any court." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R.1:36-3 NEW JERSEY TURNPIKE AUTHORI -- rank: 652

... used by [plaintiff] under the provisions of this [A]ct[.]" N.J.S.A. 27:23-12. The Turnpike Authority is both subordinate to and separate from ...

docket:	a4333-14
court:	NJ Superior Court Appellate Division
decided:	0000-00-00
status:	unpublished
citation:	30 N.J.Tax 313
Document Size:	28292

5 TOWNSHIP OF HOLMDEL v. NEW JERSEY HIGHWAY AUTHORITY, -- rank: 628

... a. ����The Authority's tax immunity is set forth in N.J.S.A. 27:23-12 for projects and property owned and used by the New ...

docket:	a3733-98
court:	njappellate
decided:	2000-04-03
status:	published
citation:	<a href=
Document Size:	55933

6 /usr/local/share/www/libweb/collections/courts/appellate/squibs_2017.opn.html -- rank: 574

... of a transportation project, and thus, was tax exempt under N.J.S.A. 27:23-12, plaintiff’s enabling statute. Therefore, the property is exempt for ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	41949

7 RUSSELL E. STODDARD v. RUTGERS, THE STATE UNIVERSITY -- rank: 485

... Township of Washington , the claim for exemption was based on N.J.S.A. 27:23-12, a section of the Turnpike Authority’s enabling legislation that ...

docket:	03703-08
court:
decided:	2008-08-01
status:
citation:
Document Size:	49197