Search Rutgers Law Library N.J. Court Opinions

1 H. Scott Gurvey by Amy R. Gurvey, Esq. v. Montclair Township -- rank: 1000

... principal; the Tax Court is a court of limited jurisdiction. N.J.S.A. 2B:13-2. As our Supreme Court has observed, the narrow jurisdiction of ... board of taxation; (3) [a] county or municipal official.” N.J.S.A. 2B:13-2. Our court rules mirror this statutory scheme, providing that: The ... above, the Tax Court is a court of limited jurisdiction. N.J.S.A. 2B:13-2. The statutory jurisdiction conferred on the Tax Court is expressed ... board of taxation; (3) [a] county or municipal official.” N.J.S.A. 2B:13-2. The core of the allegations contained in plaintiffs’ proposed Amended ... board of taxation; (3) [a] county or municipal official…” N.J.S.A. 2B:13-2. However, strict compliance with filing deadlines is a crucial condition ...

docket:	000339-20
court:	NJ Tax Court
decided:	2017-05-08
status:	unpublished
citation:
Document Size:	226603

2 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 994

... The jurisdiction of the Tax Court is set out at N.J.S.A. 2B:13-2, which provides: a. The Tax Court shall have jurisdiction to ... county or municipal official. [e.g. a local tax assessor] [ N.J.S.A. 2B:13-2.] Rule 8:2(a) states: "[t]he Tax Court shall ... decision to deny plaintiffs’ mansion tax refund claim pursuant to N.J.S.A. 2B:13-2. The parties disagree as to whether or not plaintiffs timely ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203

3 COMMITTEE ON OPINION JAMES CONSTRUCTION COMPANY, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION et al. -- rank: 943

... have jurisdiction over employer contribution cases. II. THE ENACTMENT OF N.J.S.A. 2B:13- 2 IN 1993 DID NOT EXPAND THE JURISDICTION OF THE TAX COURT TO COVER APPEALS FROM DEPARTMENT OF LABOR ASSESSMENTS. N.J.S.A. 2B:13-2 provides: a. The Tax Court shall have jurisdiction to review ... and (c) L. 1993, c. 74, part of which became N.J.S.A. 2B:13-2, did not extend the jurisdiction of the Tax Court to ... the Tax Court." The Law Revision Commission's Comment to N.J.S.A. 2B:13-2 was: Paragraph (a) replaces former provisions 2A:3A-3 and ... jurisdiction over unemployment/disability tax matters. Moreover, the language of N.J.S.A. 2B:13-2(a) is almost identical to that of N.J.S ... of taxes over which the Tax Court has jurisdiction when N.J.S.A. 2B:13-2(a) was enacted. As Judge Andrew pointed out, the ...

docket:	05268-98
court:
decided:	1999-06-22
status:
citation:	18 N.J. Tax 224
Document Size:	111955

4 DIRECTOR v. STRATHMORE INSURANCE COMPANY -- rank: 921

... amended the IPT returns to conform to the Notice. See N.J.S.A. 2B:13- 2(a)(1) (Tax Court “shall have jurisdiction to review ...

docket:	00151-19
court:	NJ Superior Court Appellate Division
decided:	2023-01-30
status:	Published
citation:
Document Size:	67340

5 /usr/local/share/www/libweb/collections/courts/tax/014534-15.opn.html -- rank: 915

... and can be a “tax matter” for purposes of N.J.S.A. 2B:13-2, it is not a decision of a tax matter by ... its 1993 Ordinance after ten years. ANALYSIS Subject-Matter Jurisdiction N.J.S.A. 2B:13-2(a)(1)-(3) provide that the Tax Court is empowered ... to which expertise in matters involving taxation is desirable.” N.J.S.A. 2B:13-2(b); see also R. 8:2(a). Further, if a ... other matters,” then this court can decide the same. N.J.S.A. 2B:13-2(c). In the cases in which the court does have ... the denial of abatement is a tax matter pursuant to N.J.S.A. 2B:13-2, and further, it is “aggrieved” by the assessments on ... powers that may be necessary to effectuate its decisions,” N.J.S.A. 2B:13-2(d), and within that jurisdiction, it can resolve “ ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	51160

6 C. ARSENIS v. BOROUGH OF BERNARDSVILLE -- rank: 910

... Tax Court pursuant to the Rules of the Supreme Court. [N.J.S.A. 2B:13-2.] According to N.J.S.A. 54:3-21, a ...

docket:	a0603-21
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Published
citation:
Document Size:	45908

7 PrimeAccounting Department v. Township of Carney’s Point -- rank: 839

... officials, county boards of taxation and county and municipal officials. N.J.S.A. 2B:13-2(a). In 1993, its jurisdiction was expanded to include � ... Court pursuant to the Rules of the Supreme Court.” N.J.S.A. 2B:13-2(b). The Tax Court also has jurisdiction “over any other matters as may be provided by statute.” N.J.S.A. 2B:13-2(c). It may exercise “any powers that may be necessary to effectuate its decisions, judgments and orders,” N.J.S.A. 2B:13-2(d), and “grant legal and equitable relief so that ...

docket:	A-32-11
court:	NJ Supreme Court
decided:	2013-01-17
status:
citation:
Document Size:	97780

8 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 825

... writ, and was transferred to the Tax Court pursuant to N.J.S.A. 2B:13-2(b). See also R. 4:3-4(a) (transfer of ...

docket:	01147-07
court:
decided:	2001-07-02
status:
citation:
Document Size:	68939

9 CITY OF EAST ORANGE v. Block 6100: Lots 3,4,7-10,14-16,18,19,21, 24,25, TOWNSHIP OF LIVINGSTON -- rank: 817

... second and third counts of the complaint, and pursuant to N.J.S.A. 2B:13-2, transfer the first count of the complaint to the Tax ... Court pursuant to the Rules of the Supreme Court.” N.J.S.A. 2B:13-2(b). 6 A review of East Orange’s complaint makes ...

docket:	00007-12
court:
decided:	2011-11-29
status:
citation:
Document Size:	51293

10 /usr/local/share/www/libweb/collections/courts/appellate/009992-20.opn.html -- rank: 794

... board of taxation; (3) [a] county or municipal official…” N.J.S.A. 2B:13-2. However, strict compliance with filing deadlines is a crucial condition ...

docket:	009992-20
court:	NJ Tax Court
decided:	2017-09-05
status:	unpublished
citation:
Document Size:	77513

11 McMahon v. City of Newark -- rank: 783

... of limited jurisdiction and its jurisdiction is defined by statute. N.J.S.A. 2B:13-2.1. It is against this comprehensive mosaic of procedural safeguards ... may be necessary to effectuate its decisions, judgments and orders. [ N.J.S.A. 2B:13-2.] It is empowered to “grant legal and equitable relief ... be vacated. The Tax Court is vested with limited jurisdiction, N.J.S.A. 2B:13-2; see also Union City Assocs. v. Union City , 115 N ...

docket:	a-39-07
court:
decided:	2008-07-17
status:
citation:	195 N.J. 526
Document Size:	84976

12 /usr/local/share/www/libweb/collections/courts/appellate/006648-20.opn.html -- rank: 778

... county board of taxation; (3) [a] county or municipal official. N.J.S.A. 2B:13-2. An inuring compliance with filing requirements and statutory deadlines is ... under N.J.S.A. 54:3-21. Pursuant to N.J.S.A. 2B:13-2, this court is vested with jurisdiction “to review actions ... tax matter of. . . (2) [a] county board of taxation.” N.J.S.A. 2B:13-2 (emphasis added). Here, the Board’s actions included the refusal ...

docket:	006648-20
court:	NJ Tax Court
decided:	2013-02-28
status:	unpublished
citation:
Document Size:	69371

13 Surf Corporation v. City of North Wildwood -- rank: 738

... City of Newark , 195 N.J. 526 , 546 (2008)(citing N.J.S.A. 2B:13-2 and Union City Assocs. v. City of Union City , 115 ...

docket:	03489-09
court:	NJ Tax Court
decided:	2014-01-24
status:	unpublished
citation:
Document Size:	73103

14 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 727

... to which expertise in matters involving taxation is desirable. See N.J.S.A. 2B:13-2(b) (setting forth the jurisdiction of the Tax Court over ...

docket:	08717-06
court:
decided:	2008-04-03
status:
citation:
Document Size:	63233

15 LINDA M. HARRINGTON v. DIRECTOR, DIVISION OF TAXATION -- rank: 716

... to transfer the Superior Court Complaint to this court. See N.J.S.A. 2B:13-2(b). On June 18, 2015, plaintiffs filed a First Amended ...

docket:	09529-11
court:	NJ Tax Court
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	46588