Search Rutgers Law Library N.J. Court Opinions

1 VALENTINA TARTIVITA v. BOROUGH OF UNION BEACH -- rank: 1000

... N.J.S.A. 54:1-102(c). See also N.J.S.A. 54:1-104(a) (the ADP is “established . . . to evaluate the efficacy ... the” county when it “determines the need therefor.” N.J.S.A. 54:1-104(f). This order to compel must be made [i]n ... a plan entirely to the counties, subject to certain requirements. N.J.S.A. 54:1-104(a) provides that the ADP is to be “directed ... demonstration county, approved by the county board of taxation.” N.J.S.A. 54:1-104(c)(2). While the plan must be submitted to Taxation ... changes in the current system” of local property tax assessments. N.J.S.A. 54:1-104(d). If proven effective as compared to the results of ... current statutory system of real property assessment function” is warranted. N.J.S.A. 54:1-104(a). 6 the LGS, neither public entity can alter ...

docket:	07705-18
court:	NJ Tax Court
decided:	2019-12-09
status:	Published
citation:
Document Size:	99066

2 PELLA REALTY, LLC, : v. : PATERSON CITY, -- rank: 861

... real property assessment directed by a county tax board . . . .” N.J.S.A. 54:1-104(a). However, the legislature specifically 12 limited participation under the ... determine whether the current statutory system . . . should be revised.” N.J.S.A. 54:1-104(a). Under the RPADP, in order for a county to ... of a “Steering Committee” are enumerated under the RPADP. N.J.S.A. 54:1-104(b). Moreover, all taxing districts operating under the RPADP are ... of added assessments . . . using the [approved] property assessment software.” N.J.S.A. 54:1-104(e). Additionally, under the RPADP, the county board of taxation ... the county board of taxation determines the need therefor.” N.J.S.A. 54:1-104(f). Further, the RPADP provides that the “State Treasurer ...

docket:	02345-17
court:	NJ Tax Court
decided:	2020-02-27
status:	Published
citation:
Document Size:	74151

3 /usr/local/share/www/libweb/collections/courts/appellate/07899-16.opn.html -- rank: 858

... and the assessors of the municipalities of the county. See N.J.S.A. 54:1-104. The ADP is an investigative effort to legislatively achieve cost ... N.J.S.A. 54:1-102(c). See also N.J.S.A. 54:1-104(a) (the ADP is established “to evaluate the efficacy ... located in a county participating in the [ADP] established in [ N.J.S.A. 54:1-104] . . . , a taxpayer feeling aggrieved by the assessed valuation of the ... ensuring that the plan complied with “State law.” N.J.S.A. 54:1-104(c)(2). 3 Lest there be any ambiguity in this ... program, called the “pilot program” in Gloucester County. See N.J.S.A. 54:1-104(a) (one of the stated goals of ADP is to ... municipality in the demonstration county” under existing statutes and regulations. N.J.S.A. 54:1-104(f). A taxing district had the right to appeal ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44288

4 /usr/local/share/www/libweb/collections/courts/appellate/008002-20.opn.html -- rank: 796

... N.J.S.A. 54:1-102(c). See also N.J.S.A. 54:1-104(a) (Demonstration Program established “to evaluate the efficacy and ... the county tax administrator,” and approved by certain agencies. N.J.S.A. 54:1-104(c)(2). This plan must “operate under all statutory ... the development of a compliance plan, maintenance of assessments . . . .” N.J.S.A. 54:1-104(e). Thus, based on the plain language of the statute ... a revaluation in either 2015, 2016 or 2017. See also N.J.S.A. 54:1-104(f) authorizing a county board to “compel the implementation ... of real property assessment function should be revised Statewide.” N.J.S.A. 54:1-104(a). N.J.S.A. 54:1-86 , titled Property ... development of a compliance plan, maintenance of assessments . . . .” See N.J.S.A. 54:1-104(e). This provision explains the inclusion in N.J. ...

docket:	008002-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37792

5 /usr/local/share/www/libweb/collections/courts/appellate/008001-20.opn.html -- rank: 787

... N.J.S.A. 54:1-102(c). See also N.J.S.A. 54:1-104(a) (Demonstration Program established “to evaluate the efficacy and ... the county tax administrator,” and approved by certain agencies. N.J.S.A. 54:1-104(c)(2). This plan must “operate under all statutory ... the development of a compliance plan, maintenance of assessments . . . .” N.J.S.A. 54:1-104(e). Thus, based on the plain language of the statute ... a revaluation in either 2015, 2016 or 2017. See also N.J.S.A. 54:1-104(f) authorizing a county board to “compel the implementation ... of real property assessment function should be revised Statewide.” N.J.S.A. 54:1-104(a). N.J.S.A. 54:1-86 , titled Property ... development of a compliance plan, maintenance of assessments . . . .” See N.J.S.A. 54:1-104(e). This provision explains the inclusion in N.J. ...

docket:	008001-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37056

6 METZ FAMILY LTD. PARTNERSHIP v. TOWNSHIP OF FREEHOLD, -- rank: 648

... inconsistent with the intent or application of the” ADP law. N.J.S.A. 54:1-104(g). If there are no regulatory or other formal guidance ...

docket:	01064-15
court:	NJ Tax Court
decided:	2020-10-20
status:	Published
citation:
Document Size:	36472

7 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 617

... of taxation is participating in the demonstration program pursuant to N.J.S.A. 54:1-104, the appeal deadline to the county board of taxation is ...

docket:	15556-14
court:	NJ Tax Court
decided:	2015-02-12
status:	unpublished
citation:
Document Size:	39261

8 F\u0026E REALTY BY RACEWAY PETROLEUM V TOWNSHIP OF GREEN BROOK -- rank: 575

... property assessments at 100% of true value each year. See N.J.S.A. 54:1-104(c)(1). Unlike the annual reassessment demonstration program, the traditional ...

docket:	11927-20opn
court:	tax
decided:	2024-03-27
status:	Unpublished
citation:
Document Size:	24452

9 VNO 1105 State Hwy 36 L.L.C. by Stop Shop As Tenant v. Township of Hazlet -- rank: 555

... county which participates in the assessment demonstration program pursuant to N.J.S.A. 54:1-104, such as Monmouth County where the Subject is located. See ...

docket:	007243-18
court:	NJ Tax Court
decided:	2018-08-20
status:	Unpublished
citation:
Document Size:	24535

10 /usr/local/share/www/libweb/collections/courts/appellate/007714-20.opn.html -- rank: 458

... the Township, as a participant in the Assessment Demonstration Program, N.J.S.A. 54:1-104, was in its third year of the annual re-assessment ...

docket:	007714-20
court:	NJ Tax Court
decided:	2016-12-19
status:	unpublished
citation:
Document Size:	27483

11 /usr/local/share/www/libweb/collections/courts/tax/7777-20.opn.html -- rank: 419

... assessed at 100% in a 5-year implementation process, see N.J.S.A. 54:1-104 et seq. ), the assessor changed the land value, noting that ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	21660