Search Rutgers Law Library N.J. Court Opinions

1 Borough of Mendham v. Director, Division of Taxation -- rank: 1000

... Table on or about October 1, 2010 in compliance with N.J.S.A. 54:1-35.1. 4 The Municipalities now challenge the Director’s methodology ... N.J.S.A. 54:4-2.25, -2.26, N.J.S.A. 54:1-35.1 to -35.6, and the Constitution’s Uniformity Clause ... mean 100% of market value. Rather, it is defined in N.J.S.A. 54:1-35.3 as a value “determined in such manner as ... impact on the Municipalities’ school aid distributions. The Equalization Process N.J.S.A. 54:1-35.1 requires that, “[o]n or before October 1 ... 1955) (finding that “[t]he Director is required by… N.J.S.A. 54:1-35.1 et seq., to promulgate his table of equalized valuations ... the court that equalized true value is statutorily defined in N.J.S.A. 54:1-35.1 to -35.6 as 100% of market value. ...

docket:	20479-10
court:
decided:	2011-01-28
status:
citation:
Document Size:	160185

2 DAVID SCHNEGELBERGER v. SHARPE JAMES -- rank: 905

... 1, 2000, pursuant to the Revaluation Relief Act of 1999, N.J.S.A. 54:1-35.51 to -35.55 (1999 Act), repealed by L. 2004 ... used for the sole purpose of funding revaluation relief" abatements. N.J.S.A. 54:1-35.54. The 1999 Act further provides that: The procedures and ... Act and its predecessor, the Revaluation Relief Act of 1993, N.J.S.A. 54:1-35.39 & -33.50 ("1993 Act"), were intended to aid municipalities ... summary judgment on liability" to plaintiffs. Plaintiffs sought to enforce N.J.S.A. 54:1-35.51 to -35.55, the "Revaluation Relief Act of 1999 ... providing "revaluation relief." However, by L. 2004, c. 181, � 1, N.J.S.A. 54:1-35.51 to -35.55 was repealed and the repealer was ... date of the 1999 Act, L. 2004, c. 181 � 3. N.J.S.A. 54:1-35.54 ( L. 1999, C. 216, � 11), had provided: All ...

docket:	a0362-05
court:	NJ Superior Court Appellate Division
decided:	2000-04-15
status:	unpublished
citation:
Document Size:	78471

3 TOWN OF HARRISON v. DIRECTOR, OF TAXATION -- rank: 902

... ab initio , because the Director specifically ignored the mandate in N.J.S.A. 54:1-35.25b(a)(2) to adopt a regulation delineating circumstances warranting ... since 1968, has administered a comprehensive examination and certification process. N.J.S.A. 54:1-35.25. Thereafter, the "Assessor Recertification Bill," L. 1999, c. 278 ... established the procedure for the renewal of tax assessor certificates. N.J.S.A. 54:1-35.25b(a). Important to our discussion is the continuing education ... requirements for continuing education may be granted by the director. [ N.J.S.A. 54:1-35.25b(a)(2).] The statute also includes an enforcement provision, found in N.J.S.A. 54:1-35.29, which states, in pertinent part: Failure to comply with requirements for continuing education pursuant to [ N.J.S.A. 54:1-35.25b,] shall cause the automatic revocation, without a hearing, ...

docket:	a4978-11
court:	NJ Superior Court Appellate Division
decided:	2014-04-03
status:	unpublished
citation:
Document Size:	47374

4 CITY OF ATLANTIC CITY v. ACE GAMING, LLC -- rank: 899

... by the Director of the Division of Taxation pursuant to N.J.S.A. 54:1-35(a) to 35(c) ( L. 1973, c. 123) is as ...

docket:	00157-97
court:
decided:	2006-05-12
status:
citation:
Document Size:	361722

5 METZ FAMILY LTD. PARTNERSHIP v. TOWNSHIP OF FREEHOLD, -- rank: 872

... district” is the “ratio promulgated by the Director” under N.J.S.A. 54:1-35.1 “as of October 1 of the year preceding ... in the Table of Equalized Valuations promulgated annually pursuant to N.J.S.A. 54:1-35.1.”). “The ‘common level range’ . . . is that ... a district-wide revaluation program approved by the Director . . . [under] . . . [] N.J.S.A. 54:1-35.35 et seq.[], or a reassessment program approved by the ... each tax year 2015-2017, the Director included the 4 N.J.S.A. 54 :1-35.1 requires the Director to “promulgate a table of ... contain, among others, the average ratio for each taxing district. N.J.S.A. 54:1-35.2. 4 Township in his list titled “Approved Revaluations ... to N.J.A.C. 18:12A was cited as N.J.S.A. 54:1-35, 54:1-35.35, 54:3-14, 54:4- ...

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

6 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 852

... to the enactment of the "Revaluation Relief Act of 1993," N.J.S.A. 54:1-35.39 to -35.48, reveal the Legislature's view with ... at a uniform general tax rate within each taxing district; . . . [ N.J.S.A. 54:1-35.40; emphasis added] "Full and fair value," as used in ...

docket:	11369-93
court:
decided:	1995-07-24
status:
citation:	15 N.J. Tax 231
Document Size:	172212

7 /usr/local/share/www/libweb/collections/courts/tax/004385-20.opn.html -- rank: 836

... year, and 98.53% or the 2014 tax year. See N.J.S.A. 54:1 - 35 a(a). When the average ratio is applied to the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	177611

8 Casamasino v. Div. of Taxation -- rank: 827

... reappointment to the position, thus giving rise to tenure under N.J.S.A. 54:1-35.31. The remaining claims were dismissed on summary judgment. ����Jersey ... reappointment to the position, thus giving rise to tenure under N.J.S.A. 54:1-35.31. The remaining claims were dismissed on summary judgment motions ... less than 4 consecutive years immediately prior to such reappointment." N.J.S.A. 54:1-35.31(1). ����Although the separation of powers doctrine applied to ... examination and certification process. L. 1967, c. 44. Pursuant to N.J.S.A. 54:1-35.25. The statute also empowered the Director to revoke or suspend an assessor's certificate for cause. N.J.S.A. 54:1-35.29. In addition, the 1967 legislation established that an assessor ... and was reappointed as assessor, would be entitled to tenure. N.J.S.A. 54:1-35.31 provides in part as follows: ��������Notwithstanding the provisions ...

docket:	a-201-97
court:	njsupreme
decided:	1999-05-27
status:
citation:	158 N.J. 333
Document Size:	88637

9 CITY OF JERSEY CITY v. TOWNSHIP OF PARSIPPANY-TROY HILLS -- rank: 799

... Analysis,” a study of the ratios promulgated pursuant to N.J.S.A. 54:1-35(a). This study revealed a 20% appreciation in property values ...

docket:	09660-91
court:
decided:	1997-06-11
status:
citation:	16 N.J. Tax 504
Document Size:	184871

10 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 794

... 21 , 33-4 (1961). For purpose of calculating school aid ( N.J.S.A. 54:1-35.1), county equalization ( N.J.S.A. 54:3-18), and Chapter 123 ratios ( N.J.S.A. 54:1-35(b)), the assessor is also obliged to classify each property ... the ratio statutes, N.J.S.A. 54:3-18, N.J.S.A. 54:1-35.1, and -35b, the classification of a property has an ...

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

11 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 791

... by the Director of the Division of Taxation pursuant to N.J.S.A. 54:1-35.1. As to this criterion, the regulation states that: "A ... 15 N.J. Tax 231 , 242 (Tax 1995). See also N.J.S.A. 54:1-35.3 (“true value” for purposes of computing the Director� ... need for a revaluation. Municipalities may voluntarily undertake a revaluation. N.J.S.A. 54:1-35.36; N.J.A.C. 18:12A-1.14(a ...

docket:	01147-07
court:
decided:	2001-07-02
status:
citation:
Document Size:	68939

12 INTERNATIONAL FLAVORS & FRAGRANCES INC. v. UNION BEACH BOROUGH -- rank: 788

... provided.” True value is equivalent to market value. See N.J.S.A. 54:1-35.3 (defining true value as “valuation at current market ...

docket:	00750-98
court:
decided:	2004-05-03
status:
citation:	21 N.J. Tax 403
Document Size:	125882

13 CITY OF ATLANTIC CITY v. DIRECTOR, DIVISION OF TAXATION -- rank: 766

... of the New Jersey Division of Taxation (the “Director”). N.J.S.A. 54:1-35.1. The second ratio, the chapter 123 ratio, is based ... are not usable in determining assessment-sales ratios pursuant to N.J.S.A. 54:1-35.1, et seq .: 26.�Sales which for some reason other ... promulgated pursuant to (Section 1 of L. 1954, c. 1986, N.J.S.A. 54:1-35.1) may be reviewed by the tax court on complaint ...

docket:	07373-07
court:
decided:	2008-04-08
status:
citation:
Document Size:	59227

14 Michael Lucarini v. Township of Moorestown -- rank: 766

... market value of real property in each taxing district. See N.J.S.A. 54:1-35.1, et seq. For purposes of the study, each assessor ...

docket:	00103-12
court:	NJ Tax Court
decided:	2014-10-02
status:	unpublished
citation:
Document Size:	49718

15 FREEHOLD BOROUGH, Plaintiff v. WNY PROPERTIES L.P./POST & COACH -- rank: 727

... in the computation of the school aid ratio pursuant to N.J.S.A. 54:1-35.1, and the average ratio of assessed to true value ... performed. A municipality may, for example, voluntarily propose a revaluation. N.J.S.A. 54:1-35.36; N.J.A.C. 18:12A-1.14(a ... pursuant to standards established by the Director, Division of Taxation. N.J.S.A. 54:1-35.35; N.J.A.C. 18:12A-1.14(b ...

docket:	03027-00
court:
decided:	2003-05-08
status:
citation:
Document Size:	117245