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 Results for ("N.J.S.A. 46:15-7")   1 to 15 of 15 results. Run time: 0.800 seconds | Search time: 0.794 seconds    
1 WELLS REIT II 80 PARK PLAZA, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000
... over $1,000,000, also known as the "Mansion Tax," N.J.S.A. 46:15-7.2. This amendment, codified as N.J.S.A. 46:15-7.4, provides a refund of the Mansion Tax to contracts ... fully executed before July 1, 2006." We hold that: (1) N.J.S.A. 46:15-7.4 is not an "exemption" from the Mansion Tax, but ... as the Director of the Division of Taxation may require. [ N.J.S.A. 46:15-7.4.] Wells Reit II – 80 Park Plaza, LLC (Wells ... paid a $1,475,000 realty transfer fee set by N.J.S.A. 46:15-7.2 and recorded the deed. Wells Reit subsequently filed an ... measure for general State purposes, the Legislature carved out, in N.J.S.A. 46:15-7.4, a limited exclusion from the tax for certain ...
docket: a3381-08
court: NJ Superior Court Appellate Division
decided: 2010-07-28
status: published
citation:
Document Size: 57927
2 CHICAGO FIVE PORTFOLIO, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000
... over $1,000,000, also known as the "Mansion Tax," N.J.S.A. 46:15-7.2. This amendment, codified as N.J.S.A. 46:15-7.4, provides a refund of the Mansion Tax to contracts ... fully executed before July 1, 2006." We hold that: (1) N.J.S.A. 46:15-7.4 is not an "exemption" from the Mansion Tax, but ... as the Director of the Division of Taxation may require. [ N.J.S.A. 46:15-7.4.] Wells Reit II – 80 Park Plaza, LLC (Wells ... paid a $1,475,000 realty transfer fee set by N.J.S.A. 46:15-7.2 and recorded the deed. Wells Reit subsequently filed an ... measure for general State purposes, the Legislature carved out, in N.J.S.A. 46:15-7.4, a limited exclusion from the tax for certain ...
docket: a5276-07
court: NJ Superior Court Appellate Division
decided: 2010-07-28
status: published
citation: 414 N.J. Super. 453 999 A.2d 489
Document Size: 58085
3 CHICAGO FIVE PORTFOLIO, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 940
... J.T.C. Pursuant to the provisions set forth in N.J.S.A. 46:15-7.4, plaintiff, Chicago Five Portfolio, LLC, (hereinafter “Chicago Five”), seeks a refund of $174,000 paid pursuant to N.J.S.A. 46:15-7.2 (commonly referred to as “the Mansion Tax”) as ... before July 1, 2006” within the intent and meaning of N.J.S.A. 46:15-7.4. Both parties have moved for summary judgment. For the ... 1968, c. 49 (C.46:15-5 et seq.)” N.J.S.A. 46:15-7.2(a). The Mansion Tax is equal to one percent ... P.L.1987, c. 381 (C.46:8D-3).” N.J.S.A. 46:15-7.2 amended by N.J.S.A. 46:15-7.2 (2006). N.J.S.A. 46:15-7. ...
docket: 00159-07
court:
decided: 2008-12-11
status:
citation:
Document Size: 50560
4 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 887
... in addition to the regular realty transfer fee imposed by N.J.S.A. 46:15-7. The tax is equal to one percent of the entire ... structure for residential use and to transfers of cooperative units. N.J.S.A. 46:15-7.2(a)(1), (2), and (3). Amendments to the statute ... of $1,000,000 recited in the deed ….” N.J.S.A. 46:15-7.2(a)(4). [ Wells REIT II-80 Park Plaza LLC ... although the tax is imposed on the buyer, the grantee, ( N.J.S.A. 46:15-7.2a.) plaintiffs each agreed to pay one-half of the ... contends that plaintiffs’ claim for refund was properly denied because N.J.S.A. 46:15-7.2 imposes the mansion tax on property which is classified ... art. VIII, § 1, ¶ 1. When the Legislature amended N.J.S.A. 46:15-7.2 to impose the mansion tax on the transfer ...
docket: 00133-08
court:
decided: 2009-03-17
status:
citation:
Document Size: 88203
5 SCI ITC SOUTH FUND, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 868
... Section 8 of Public Law 2006, Chapter 33 codified at N.J.S.A. 46:15-7.4 made the realty transfer fee (“RTF” or ... a contract that was fully executed before July 1, 2006 . N.J.S.A. 46:15-7.4. In this case plaintiff SCI ITC South Fund, LLC ... 643,000 of the RTF that it paid pursuant to N.J.S.A. 46:15-7.2 in connection with its purchase of the shopping center ... fully executed before July 1, 2006 ” as required by N.J.S.A. 46:15-7.4. (emphasis supplied.) The parties are agreed that plaintiff is ... I find that plaintiff did not satisfy the requirements of N.J.S.A. 46:15-7.4 for a refund of $643,000. Accordingly, I grant ... entitled the seller to any and all refunds obtained under N.J.S.A. 46:15-7.4. The purchaser was also granted a credit of $ ...
docket: 00372-07
court:
decided: 2008-08-06
status:
citation:
Document Size: 55320
6 WELLS REIT II-80 PARK PLAZA, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 852
... attorney). KUSKIN, J.T.C. Plaintiff seeks a refund under N.J.S.A. 46:15-7.4 of tax in the sum of $1,475,000 that it paid pursuant to N.J.S.A. 46:15-7.2 in connection with its purchase of an office building property. The tax imposed by N.J.S.A. 46:15-7.2 is commonly referred to as the “mansion tax ... “fully executed before July 1, 2006” as required by N.J.S.A. 46:15-7.4. Both parties have moved for summary * judgment. For the ... in addition to the regular realty transfer fee imposed by N.J.S.A. 46:15-7. The tax is equal to one percent of the entire ... structure for residential use and to transfers of cooperative units. N.J.S.A. 46:15-7.2(a)(1), (2), and (3). Amendments to the ...
docket: 06102-07
court:
decided: 2008-05-23
status:
citation:
Document Size: 23062
7 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 758
... 54:32B-27). 13 carryovers in certain tax years). Cf. N.J.S.A. 46:15-7.2(c) (the State’s “mansion” tax is subject ...
docket: 1323-18
court: NJ Tax Court
decided: 2021-05-27
status: Published
citation:
Document Size: 52044
8 THE RIDGEWOOD COMMONS GROUP v. DIRECTOR, DIVISION OF TAXATION -- rank: 744
... Class 4A commercial property is subject to the mansion tax. N.J.S.A. 46:15-7.2a. The properties were transferred to plaintiff by separate but ... in addition to the regular realty transfer fee imposed by N.J.S.A. 46:15-7. The tax is equal to one percent of the entire ... officer at the time the deed is offered for recording . . . . [ N.J.S.A. 46:15-7.2a.] The express terms of the statute specify the categories ... structure for residential use and to transfers of cooperative units. N.J.S.A. 46:15-7.2(a)(1), (2), and (3). Amendments to the statute ... 80 , supra , 24 N.J. Tax at 99-100 (citing N.J.S.A. 46:15-7.2a(4)).] At the time that the statute was amended ... tax. Nor did the Legislature include a provision similar to N.J.S.A. 46:15-7.2a(2)(b), which applies the tax to “ ...
docket: 10859-07
court:
decided: 2009-08-24
status:
citation:
Document Size: 40309
9 EREZ HOLDINGS URBAN RENEWAL, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 674
... the NRDF statute should be read in pari materia with N.J.S.A. 46:15- 7.2, which imposes a fee (also called “mansion tax ... property than the approach used with the fee established by N.J.S.A. 46:15-7.2.” The court rejects this argument. For one, there ... income tax under I.R.C. §501(c)(3). N.J.S.A. 46:15-7.2(b)(1). Clearly, the NRDF is not based on ... status of the grantee for income tax purposes. In fact, N.J.S.A. 46:15-7.2(b)(2) contradicts Erez’s argument since that provision ...
docket: 13941-18
court: NJ Tax Court
decided: 2022-02-01
status: Published
citation:
Document Size: 55598
10 NORMAN et al. v. DIRECTOR, DIVISION of TAXATION, <br -- rank: 669
... made by the Director, Division of Taxation (Division) pursuant to N.J.S.A. 46:15-7. Plaintiffs, Norman and Thalia B. Terrell (taxpayers), contest the RTF ... S.A. 52:14B-1 to -24. Realty Transfer Fee N.J.S.A. 46:15-7 imposes a fee on a grantor’s real estate in ...
docket: 04258-00
court:
decided: 2005-05-10
status:
citation:
Document Size: 19017
11 MICHAEL B. ADELHOCK, et al. v. CLERK OF BERGEN COUNTY, et al. -- rank: 610
... exceptions. See , 10 N.J. Tax 321, 325 (Tax 1989). N.J.S.A. 46:15-7 provides for the calculation of the realty transfer fee and ...
docket: 00018-02
court:
decided: 2006-11-02
status:
citation:
Document Size: 29419
12 NEW JERSEY DIVISION OF FIRE SAFETY v. MESIVTA KESER TORAH OF CENTRAL JERSEY -- rank: 599
... RTF) is based on the consideration paid for real property, N.J.S.A. 46:15-7, which includes the amount of an assumed mortgage, N.J ...
docket: a3964-12
court: NJ Superior Court Appellate Division
decided: 2014-12-05
status: unpublished
citation:
Document Size: 49519
13 129 Newark. L.L.C. v. Director, Division of Taxation -- rank: 569
... court’s decision hereunder. In addition to ordinary recording fees, N.J.S.A. 46:15-7 et seq. imposes a fee on all non-exempt transfers ... property. In general, the fee is imposed upon the grantor. N.J.S.A. 46:15-7.1(a). An additional fee is imposed on the grantee ... of certain real property with consideration exceeding $1,000,000. N.J.S.A. 46:15-7.2(a). Specifically, as relates to the subject matter, a ... 90 days after the payment of any original fee.” N.J.S.A. 46:15-7.2(c). Plaintiff maintains that despite the clear and unequivocal ... was made outside the statute of limitations set forth in N.J.S.A. 46:15-7.2(c). Plaintiff argues that the filing deadline should be ...
docket: 007651-20
court: NJ Tax Court
decided: 2015-09-22
status: unpublished
citation:
Document Size: 38539
14 MACK-CALI REALTY, LP v. CLERK OF BERGEN COUNTY -- rank: 564
... material fact and the matter is appropriate for summary judgment. N.J.S.A. 46:15-7, 7.1 and 7.2 impose, in addition to ordinary ...
docket: 00037-08
court:
decided: 2009-10-30
status:
citation:
Document Size: 17008
15 MESIVTA OHR TORAH OF LAKEWOOD v. TOWNSHIP OF LAKEWOOD, -- rank: 548
... transactions indicate that the consideration for each purchase was $1. N.J.S.A. 46:15-7 and N.J.S.A. 46:15-7.1 impose fees on the grantor at the time that ...
docket: 08580-07
court:
decided: 2008-12-10
status:
citation:
Document Size: 61887
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