Search Rutgers Law Library N.J. Court Opinions

1 MACK-CALI REALTY CORP. v. STATE OF NEW JERSEY -- rank: 1000

... Tax Authorization Act (the “LTAA” or the “Statute”), N.J.S.A. 40:48C- 1 to -42, as amended by L. 2018, c. 68. As ... and business payroll. See L. 1970, c. 326 (codified at N.J.S.A. 40:48C-1 to -42). In the nearly fifty years since, the Legislature ...

docket:	l-4903-18
court:
decided:	2019-03-15
status:
citation:
Document Size:	141024

2 MACK-CALI REALTY CORP. v. STATE OF NEW JERSEY -- rank: 972

... Chapter 68) 1 to the Local Tax Authorization Act (LTAA), N.J.S.A. 40:48C-1 to -42, violated the United States and New Jersey Constitutions ... imposing any of the taxes' thereafter provided in the statute. N.J.S.A. 40:48C-1.3 One tax 3 Only Newark met the then-existing ... 31–32 (App. Div. 2000). In 1990, the Legislature amended N.J.S.A. 40:48C-1 to reduce the population threshold to 200,000, where it ... in the future is authorized to impose the payroll tax, N.J.S.A. 40:48C-1, and whether the school trust fund requirement is triggered will ...

docket:	a3097-18
court:	NJ Superior Court Appellate Division
decided:	2021-02-16
status:	Published
citation:
Document Size:	96481

3 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 966

... Law are made applicable to appeals from taxes enacted under N.J.S.A. 40-48C-1 to -41. The appeal procedures of the State Tax Uniform ... of the STUPL applicable to the municipal taxes enacted under N.J.S.A. 40:48C-1 to -41. Provisions of the STUPL found in chapter 51A ...

docket:	07941-97
court:
decided:	1998-12-02
status:
citation:
Document Size:	112007

4 City of Jersey City v. John J. Farmer, Attorney General, et al. -- rank: 877

... appeal involves an amendment to the Local Tax Authorization Act, N.J.S.A. 40:48C-1 to -41, specifically to the provision of the Act that ... 48C-19] to the contrary, a municipality as defined in [ N.J.S.A. 40:48C-1] that undertakes a revaluation by entering into a contract approved ...

docket:	a0123-98
court:	njappellate
decided:	2000-02-29
status:	published
citation:
Document Size:	54745

5 DAVID SCHNEGELBERGER v. SHARPE JAMES -- rank: 832

... provisions of the Local Tax Authorization Act (Local Tax Act), N.J.S.A. 40:48C-1 to -41. This provision is found at N.J.S ...

docket:	a0362-05
court:	NJ Superior Court Appellate Division
decided:	2000-04-15
status:	unpublished
citation:
Document Size:	78471

6 CITY OF JERSEY CITY v. LIBERTY HARBOR HOLDING LLC. -- rank: 594

... due and owing. We disagree. The Local Tax Authorization Law, N.J.S.A. 40:48C-1 to -42 (LTAL), provides that municipalities may enact an ordinance ...

docket:	a0428-10
court:	NJ Superior Court Appellate Division
decided:	2011-04-05
status:	unpublished
citation:
Document Size:	26752