10 Results for [("N.J.S.A. 46:15-7.2")]

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1 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... 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 adopted ... 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 v ... 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 as ... art. VIII, § 1, ¶ 1. When the Legislature amended N.J.S.A. 46:15-7.2 to impose the mansion tax on the transfer of commercial ... S.A. 46:15-7.4 read in conjunction with N.J.S.A. 46:15-7.2 imposing the mansion tax, a taxpayer can be misled into ...

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

2 CHICAGO FIVE PORTFOLIO, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 892

... 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 part ... 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 of ... 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. 46:15-7.2 was amended in 2006 to expand the applicability of the ... requirements of N.J.A.C. 18:12-2.2. N.J.S.A. 46:15-7.2(a)(4). However, the 2006 amendment also included a ...

docket:	00159-07
court:
decided:	2008-12-11
status:
citation:
Document Size:	50560

3 SCI ITC SOUTH FUND, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 874

... 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 property ... the property in the amount of $643,000 pursuant to N.J.S.A. 46:15-7.2. On November 14, 2006 plaintiff filed, under N.J.S ... 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 adopted ... excess of $1,000,000 recited in the deed . . . .” N.J.S.A. 46:15-7.2(a)(4). 2 On June 8, 2007 , the ITC North ... that is classified . . . as . . . ‘commercial propert[y].’” N.J.S.A. 46:15-7.2(a) (emphasis added). 5 Shifting of risk of payment of ...

docket:	00372-07
court:
decided:	2008-08-06
status:
citation:
Document Size:	55320

4 CHICAGO FIVE PORTFOLIO, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 863

... 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 ... 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 RTF ... Five. The transaction closed on August 16, 2006. Pursuant to N.J.S.A. 46:15-7.2, Chicago Five paid a realty transfer fee in the amount ... itself, as the word "exemption" is not used. In contrast, N.J.S.A. 46:15-7.2(b)(2), which was also created by L. 2006, c ... any other recording fees not exempted pursuant to this paragraph. [ N.J.S.A. 46:15-7.2(b)(2) (emphasis added).] See also N.J.S.A. 46:15-7.2(d)(2) ("Whether or not the transfer is exempt , ...

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

5 WELLS REIT II 80 PARK PLAZA, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 863

docket:	a3381-08
court:	NJ Superior Court Appellate Division
decided:	2010-07-28
status:	published
citation:
Document Size:	57927

6 WELLS REIT II-80 PARK PLAZA, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 819

... 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.� ... 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 adopted ... excess of $1,000,000 recited in the deed . . . .” N.J.S.A. 46:15-7.2(a)(4). The amendments included a second provision which is ...

docket:	06102-07
court:
decided:	2008-05-23
status:
citation:
Document Size:	23062

7 EREZ HOLDINGS URBAN RENEWAL, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 814

... 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”) upon ... 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 is ... 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 the ... 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 references ...

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

8 THE RIDGEWOOD COMMONS GROUP v. DIRECTOR, DIVISION OF TAXATION -- rank: 811

... 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 adopted ...

docket:	10859-07
court:
decided:	2009-08-24
status:
citation:
Document Size:	40309

9 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 730

... 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 to ...

docket:	1323-18
court:	NJ Tax Court
decided:	2021-05-27
status:	Published
citation:
Document Size:	52044

10 129 Newark. L.L.C. v. Director, Division of Taxation -- rank: 646

... 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 fee ... 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 language ... 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 extended ...

docket:	007651-20
court:	NJ Tax Court
decided:	2015-09-22
status:	unpublished
citation:
Document Size:	38539