Search Rutgers Law Library N.J. Court Opinions

1 EREZ HOLDINGS URBAN RENEWAL, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... Fee (NRDF) imposed by defendant, Township of Lakewood (Lakewood) under N.J.S.A. 40:55D-8.4. In so affirming, the Director rejected plaintiff’s claim that ... portion titled “Exempt From or Not Subject to Fee [N.J.S.A. 40:55D-8.4] Check one if appropriate,” although the form states (in ... of the parking lot in computing the NRDF. 5 See N.J.S.A. 40 :55D-8.4(b)(1) (“exempt from the imposition of” the NRDF ... of the EAV “of the land and improvements.” N.J.S.A. 40:55D-8.4(a)(1) (emphasis added); 10 Legislative Fiscal Estimate, Sen. Comm ... the EAV of the “additions to existing structures.” N.J.S.A. 40:55D-8.4(a)(2). 11 See also General Instructions to Form N ... 54:1- 35.35, 12 and then compute the NRDF. N.J.S.A. 40:55D-8.4(e). The statute’s plain language evidences that the ...

docket:	13941-18
court:	NJ Tax Court
decided:	2022-02-01
status:	Published
citation:
Document Size:	55598

2 FREDA, JOSEPH G. BY ACME AS : TENANT v. CITY OF SEA ISLE CITY -- rank: 744

... imposed on all construction resulting in non-residential development . . . .” N.J.S.A. 40:55D-8.4(a). Certain properties, such as churches, are exempt from the fee. N.J.S.A. 40:55D-8.4(b). However, if the property ceases to be used for ... issuance of a certificate of occupancy for such development.” N.J.S.A. 40:55D-8.4(d). To be sure, the Legislature made clear “[a ...

docket:	06381-23
court:	NJ Superior Court Appellate Division
decided:	2024-03-05
status:	Published
citation:
Document Size:	25441

3 JAGUAR LAND ROVER NORTH AMERICA v. DIRECTOR, DIVISION OF TAXATION -- rank: 738

... fee . . . on all construction resulting in non-residential development. . . .” N.J.S.A. 40:55D-8.4(a). The Statute provides several exemptions from the non-residential ... are located within a specifically delineated urban transit hub. . . .” N.J.S.A. 40:55D-8.4(b)(4). The Urban Transit Hub Tax Credit Act of ... s focus is on the purpose of the Form. See N.J.S.A. 40:55D-8.4(c)(1) (“developers shall pay non-residential development fees ... and on such forms as required by the Treasurer . . . .” N.J.S.A. 40:55D-8.4(c)(1). The Form is intended to facilitate the exemption ...

docket:	14046-18
court:	NJ Superior Court Appellate Division
decided:	2022-07-29
status:	Published
citation:
Document Size:	36919

4 THE FISH GRILL, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 688

... under the Non- Residential Development Fee Act (the “Act”). N.J.S.A. 40:55D-8.4(a). Plaintiff asserts that it is exempt from the fees ... to existing structures to be used for non-residential purposes. [N.J.S.A. 40:55D-8.4(a).] The Act defines “construction” as “new construction ...

docket:	000010-20
court:	NJ Superior Court Appellate Division
decided:	2022-04-07
status:	Unpublished
citation:
Document Size:	25476

5 Lowe’s Home Centers, Inc. v. Township of Raritan -- rank: 651

... the land and improvements” of new non-residential construction. See N.J.S.A. 40:55D-8.4(a)(1). The new, uniform fee was to be paid ...

docket:	008173-09
court:
decided:	2011-11-03
status:
citation:
Document Size:	30891