Search Rutgers Law Library N.J. Court Opinions

1 HIGHPOINT AT LAKEWOOD v. THE TOWNSHIP OF LAKEWOOD -- rank: 1000

... d). For purposes of taxation, each unit is taxed separately. N.J.S.A. 46:8B-19 (stating that "[a]ll property taxes . . . shall be separately assessed ... unit and upon no other portion of the condominium property." N.J.S.A. 46:8B-19. 8 In Glenpointe , the tax court held that under N.J.S.A. 46:8B-19, a unit does not need to include an apartment, and ... to it. The separate assessment of each unit contemplated by N.J.S.A. 46:8B-19 may involve land only, or it may reflect land plus ... of the condominium unit and not within the purview of N.J.S.A. 46:8B-19), aff'd o.b. , 5 N.J. Tax 478 (App ...

docket:	a2118-13
court:	NJ Superior Court Appellate Division
decided:	2015-08-14
status:	published
citation:	442 N.J.Super. 123 121 A.3d 413
Document Size:	68585

2 THE TOP CONDOMINIUM v. TOWNSHIP OF SOUTH ORANGE -- rank: 935

... 442 N.J. Super. 123 , 134 (App. Div. 2015) (citing N.J.S.A. 46:8B-19) ("For purposes of taxation, each unit is taxed separately."). In ... that the assessment should be overturned as being violative of N.J.S.A. 46:8B-19." Plaintiff again challenged the assessment of the subject property for ... J. Super. at 133. Judge Fiamingo reasoned that pursuant to N.J.S.A. 46:8B-19, "'all property taxes are separately assessed against each condominium unit ... property located within its taxing jurisdiction with the prohibition of N.J.S.A. 46:8B-19 against the separate assessment of common elements." Judge Fiamingo reasoned ... of a separate assessment to the 'condominium as a whole,'" N.J.S.A. 46:8B-19, "the property constituting the common elements does not escape assessment ... unit." The judge ultimately concluded: [W]hile I find that N.J.S.A. 46:8B-19 does not bar South Orange's right to assess ...

docket:	a5388-13
court:	NJ Superior Court Appellate Division
decided:	2016-08-05
status:	unpublished
citation:
Document Size:	24967

3 OLDE ORCHARD VILLAGE CONDO APARTMENTS, INC. v. PEQUANNOCK TOWNSHIP -- rank: 870

... and not on the condominium property as a whole.” N.J.S.A. 46:8B-19. Common expenses of a condominium include, among other items, � ... s master deed. N.J.S.A. 46:8B-3o; N.J.S.A. 46:8B-19. The facts before me are different from those before the ... condominium without losing its status as a common element). Under N.J.S.A. 46:8B-19, the value of common elements must be included in individual ...

docket:	03866-02
court:
decided:	2004-03-26
status:
citation:	21 N.J. Tax 275
Document Size:	24091

4 /usr/local/share/www/libweb/collections/courts/tax/11637-098.opn.html -- rank: 832

... and not on the condominium property as a whole.” N.J.S.A. 46:8B-19; se e also Bloomfield Assocs. v. Town of Bloomfield , 12 ... tax assessment based on the unit’s market value. See N.J.S.A. 46:8B-19; Cigolini Assocs. , supra , 208 N.J. Super. at 664-66 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	98104

5 ROYAL TAX LIEN SERVICES, L.L.C. v. MARINA BAY TOWERS URBAN RENEWAL II L.P. -- rank: 778

... parcel, and not on the condominium property as a whole." N.J.S.A. 46:8B-19. Likewise, "no lien shall arise or be effective against the ...

docket:	a1638-13
court:	NJ Superior Court Appellate Division
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	71847

6 The Top Condominium v. Township of South Orange Village -- rank: 763

... a single parcel pursuant to the New Jersey Condominium Act, N.J.S.A. 46:8B-19. If however, any such tax is not so separately taxed ... separately assessed and taxed. This is a correct proposition. See N.J.S.A. 46:8B-19. This is because by law, “ownership of a condominium ... subject to a separate assessment and taxation in violation of N.J.S.A. 46:8B-19. See City of Atlantic City v. Warwick Condo. Ass’n ... that the assessment should be overturned as being violative of N.J.S.A. 46:8B-19. Therefore, this matter is not ripe for summary judgment. A ...

docket:	014840-11
court:
decided:	2012-08-15
status:
citation:
Document Size:	24526

7 1280 Wall SPE, LLC v. Township of Lyndhurst -- rank: 755

... the municipal tax assessor and carries an individual assessment. See N.J.S.A. 46:8B-19 (“[a]ll property taxes, special assessments and other charges ...

docket:	00478-06
court:	NJ Tax Court
decided:	2012-09-26
status:	unpublished
citation:
Document Size:	42032

8 NEW JERSEY TRANSIT CORPORATION v. CITY OF NEWARK -- rank: 732

... condominium status of the property and the corresponding obligation, under N.J.S.A. 46:8B-19, to assess each condominium unit as a separate line item ... as the property was properly assessable as a condominium under N.J.S.A. 46:8B-19 ( i.e. , each unit must be separately assessed), and relief ... building as a single line item, in clear violation of N.J.S.A. 46:8B-19, but defendant ignored plaintiff's exempt status under N.J ...

docket:	00732-94
court:
decided:	1996-05-28
status:
citation:	16 N.J. Tax 1
Document Size:	54435

9 GATHERINGS AT CAPE MAY HOMEOWNERS ASSOC. v. MIDDLE TOWNSHIP -- rank: 709

... J.S.A . 46:8A-26, and the Condominium Act, N.J.S.A . 46:8B-19. It is clear in this case that the Development was ... parcel and not on the condominium property as a whole. N.J.S.A . 46:8B-19. The term “unit” is defined to include the share ...

docket:	12186-10
court:
decided:	2012-07-17
status:
citation:
Document Size:	37552

10 MO GEO LLC v. CITY OF NEW BRUNSWICK v. LEEWOOD MT. ZION HOMES CONDOMINIUM ASSOCIATION INC -- rank: 633

... unit and upon no other portion of the condominium property. [N.J.S.A. 46:8B-19.] The unpaid sewer and water charges that resulted in the Certificates are 'other charges' under N.J.S.A. 46:8B-19. See Gen. Ceramics, Inc. vs. Borough of Wanaque, 21 N ...

docket:	a2019-21
court:	NJ Superior Court Appellate Division
decided:	2023-03-23
status:	Unpublished
citation:
Document Size:	27670

11 /usr/local/share/www/libweb/collections/courts/appellate/05904-14opn.opn.html -- rank: 622

... J.S.A. 46:8A-26 �(Horizontal Property Act) or� N.J.S.A. 46:8B-19 (Condominium Act), the filing fee shall be $ 250 for the ... J.S.A. 46:8A-26 �(Horizontal Property Act) or� N.J.S.A. 46:8B-19 �(Condominium Act), separately assessed properties that are not in common ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	50197

12 The Top Condominium v. Township of South Orange Village -- rank: 545

... and not on the condominium property as a whole.” N.J.S.A. 46:8B-19. Judge Fiamingo likewise cited cases that prohibited the separate assessment ...

docket:	009306-13
court:	NJ Superior Court Appellate Division
decided:	2022-04-22
status:	Unpublished
citation:
Document Size:	20202

13 BEAR'S NEST CONDOMINIUM ASSOCIATION v. BERGEN COUNTY BOARD OF TAXATION -- rank: 465

... that tax assessments are made against the individual condominium unit. N.J.S.A. 46:8B-19. In opposing this action on standing grounds, defendants acknowledge that ...

docket:	05286-06
court:
decided:	2009-10-19
status:
citation:
Document Size:	19634

14 WALL SPE, L.L.C. v. TOWNSHIP OF LYNDHURST -- rank: 362

... was assessed separately by defendant, as required by statute. See N.J.S.A. 46:8B-19 ("All property taxes . . . imposed by any taxing authority shall be ...

docket:	a1129-12
court:	NJ Superior Court Appellate Division
decided:	2014-05-20
status:	unpublished
citation:
Document Size:	14699

15 NO. CITY OF ATLANTIC CITY v. WARWICK CONDOMINIUM ASSOCIATION, INC., -- rank: 328

... and not on the common elements of the condominium property. N.J.S.A. 46:8B-19. The term "unit" is defined to include a proportionate undivided ...

docket:	A1803-99
court:	NJ Superior Court Appellate Division
decided:	2000-09-28
status:	published
citation:	334 N.J. Super. 258
Document Size:	7506