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 in ... 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 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 in ... 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. 25 The ... 341; See Atlantic City , 2 N.J. Tax at 41. N.J.S.A. 54:1-35.1 to -35.6 specifically provides that for purposes of ...

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

2 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 944

... 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 ... 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 impact ...

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

3 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 928

... 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 Director ...

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

4 METZ FAMILY LTD. PARTNERSHIP v. TOWNSHIP OF FREEHOLD, -- rank: 925

... 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 the ... in the Table of Equalized Valuations promulgated annually pursuant to N.J.S.A. 54:1-35.1.”). “The ‘common level range’ . . . is that range ... 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 equalized ...

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

5 CITY OF ATLANTIC CITY v. DIRECTOR, DIVISION OF TAXATION -- rank: 888

... 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 on ... 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 than ... 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 of ...

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

6 Michael Lucarini v. Township of Moorestown -- rank: 880

... 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 is ...

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status:	unpublished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

7 PEPPERIDGE TREE REALTY CORP., Plaintiff v. KINNELON BOROUGH -- rank: 841

... usable sales for purposes of establishing sales ratios pursuant to N.J.S.A. 54:1-35.1, Item 15 excludes “sales to or from the United ...

docket:	01495-01
court:
decided:	2003-08-18
status:
citation:	21 N.J. Tax 57
Document Size:	84873

8 Rockaway 80 Assoc. v. Rockaway Township -- rank: 838

... of calculating the ratios utilized for State school aid distributions. N.J.S.A. 54:1-35.1; State of New Jersey, Division of Taxation Handbook for New ...

docket:	03798-93
court:
decided:	1996-01-23
status:
citation:	15 N.J. Tax 326
Document Size:	43474

9 THERESA & JOSEPH FELDMAN v. COUNTY BOARD OF TAXATION, et al. -- rank: 830

... ratio promulgated by the Director of the Division pursuant to N.J.S.A. 54:1-35.1; 6) individual assessment-sales ratios; 7) weighted ratios for property ... a) as the ratio promulgated by the Director pursuant to N.J.S.A. 54:1-35.1, et seq. ) for the Borough was relatively stable from 1991 ...

docket:	03758-04
court:
decided:	2006-04-13
status:
citation:
Document Size:	26730

10 Bellemead Development Corp. et al. v. Borough of Roseland, et al. -- rank: 812

... be excluded when “determining assessment-sales ratios pursuant to N.J.S.A. 54:1-35.1 et. seq.” Generally, such transfers should be excluded from ... Assessors , §1002.4, X-19 (June 1980); see also N.J.S.A. 54:1-35.1. Each New Jersey municipality generates an average true value of ...

docket:	04442-96
court:
decided:	1998-01-20
status:
citation:	17 N.J. Tax 155
Document Size:	43796

11 MOUNT LAUREL TOWNSHIP v. BURLINGTON COUNTY BOARD OF TAXATION -- rank: 806

... 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 ... N.J.A.C. 18:12-2.2(g)(1); N.J.S.A. 54:1-35.1 3 See N.J.A.C. 18:12-2.2 ...

docket:	10699-08
court:
decided:	2009-12-15
status:
citation:
Document Size:	39137

12 CHRISTIAN ASSET MANAGEMENT CORP., Plaintiff v. CITY OF EAST ORANGE, <br -- rank: 793

... as promulgated by the Director, Division of Taxation pursuant to N.J.S.A. 54:1-35.1 and N.J.S.A. 54:1-35a ( L .1973 ...

docket:	04139-00
court:
decided:	2001-07-11
status:
citation:	19 N.J. Tax 469
Document Size:	42830

13 Riegel Products Corp. v. Milford Bor. -- rank: 783

... of the Director of Taxation for Milford Borough pursuant to N.J.S.A . 54:1-35.1 et seq. for the applicable years are: Year Common Level ...

docket:	03564-90
court:
decided:	1994-01-11
status:
citation:	13 N.J. Tax 546
Document Size:	94569

14 Emmis Broadcasting Corp. of NY v. East Rutherford Bor. -- rank: 783

... 1A program used in determining the annual school aid ratios, N.J.S.A. 54:1-35.1. Whereas defendant's expert's selection of comparables appeared calculated ...

docket:	02282-92
court:
decided:	1995-03-21
status:
citation:	14 N.J. Tax 524
Document Size:	88374

15 FREEHOLD BOROUGH, Plaintiff v. WNY PROPERTIES L.P./POST & COACH -- rank: 759

... 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 of ...

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