Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/014534-15.opn.html -- rank: 1000

... the assessment must be appropriately “pro rated.” Ibid. N.J.S.A. 40A:21-16 states that “[n]o exemption or abatement shall be ...

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

2 LOWE'S HOME CENTERS, INC. v. CITY OF MILLVILLE -- rank: 870

... exemption and abatement filed beyond the thirty-day period in N.J.S.A. 40A:21-16 is “subject to denial.” In addition, the letter ... the taxpayer’s exemption and abatement application was submitted late. N.J.S.A. 40A:21-16 establishes the time period for exemption and abatement applications. That ... record shall contain a notice of the termination date thereof. [ N.J.S.A. 40A:21-16.] “Completion” is defined by statute as “substantially ready ... when the subject property was complete within the meaning of N.J.S.A. 40A:21-16. Plaintiff urges the court to resolve the question through a ... established that its building was completed within the meaning of N.J.S.A. 40A:21-16 on June 4, 2004. While a trial might produce sufficient ... a half years after approval by the tax assessor. See N.J.S.A. 40A:21-16 (holding that an exemption and abatement, once granted, shall ...

docket:	10784-07
court:
decided:	2010-11-29
status:
citation:
Document Size:	44007

3 SEVENTY FIVE P-B CORPORATION, Plaintiff v. TOWN OF PHILLIPSBURG, <br -- rank: 691

... obligations resulting from an added assessment. Plaintiff’s argument ignores N.J.S.A. 40A:21-16, which provides that every application for exemption or abatement under ...

docket:	00205-98
court:
decided:	1999-02-19
status:
citation:	18 N.J. Tax 71
Document Size:	42038

4 CITY OF ASBURY PARK v. CASTAGNO TIRES -- rank: 680

... or new construction for which exemption or abatement is sought. N.J.S.A . 40A:21-16. N.J.S.A . 40A:21-3e defines "completion" as ...

docket:	12905-92
court:
decided:	1993-09-27
status:
citation:	13 N.J. Tax 488
Document Size:	96509

5 WILLINGBORO EQUITIES, LLC v. TOWNSHIP OF WILLINGBORO -- rank: 598

... on October 4, 2002. Thus, applying the time restrictions in N.J.S.A. 40A:21-16, Judge Menyuk concluded that: The Application for Commerce Bank Branch ... the town was not obliged to accept them. We agree. N.J.S.A. 40A:21-16 provides, in pertinent part: No exemption or abatement shall be ...

docket:	A2083-06
court:	NJ Superior Court Appellate Division
decided:	2007-08-06
status:	unpublished
citation:
Document Size:	28340

6 Bayonne City v. Srikanth Ramaka -- rank: 584

... must be approved by the assessor of the taxing district. N.J.S.A. 40A:21- 16. The application must be “ filed with the assessor within ...

docket:	19027-12
court:	NJ Tax Court
decided:	2014-12-16
status:	unpublished
citation:
Document Size:	25368