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 Results for ("N.J.S.A. 54:1-35a")   1 to 15 of 101 results. Run time: 0.790 seconds | Search time: 0.783 seconds    
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1 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 1000
... is correct in this case, this court is obligated, under N.J.S.A. 54:1-35a., to apply the chapter 123 ratio promulgated by the Director ... declared by the Director of the Division of Taxation violates N.J.S.A. 54:1-35a. and should be corrected under the plain error rule, R ... 3-22, N.J.S.A. 54:51A-6 and N.J.S.A. 54:1-35a, (commonly known as "chapter 123") to address the problem of discrimination in local property tax assessments. N.J.S.A. 54:1-35a, entitled "Definitions," states as follows: a. The "average ratio" of ...
docket: 11369-93
court:
decided: 1995-07-24
status:
citation: 15 N.J. Tax 231
Document Size: 172212
2 CITY OF JERSEY CITY v. TOWNSHIP OF PARSIPPANY-TROY HILLS -- rank: 892
... The applicable ratios and common level ranges under Chapter 123, N.J.S.A. 54:1-35a(a), are: Year Ratio Common Level Range 1991 52.38 ... upper limits of the common level range under Chapter 123, N.J.S.A. 54:1-35a(b), were as follows: 1991 - 60.24% 1992 - 62.79 ...
docket: 09660-91
court:
decided: 1997-06-11
status:
citation: 16 N.J. Tax 504
Document Size: 184871
3 Daniel Yang v. Montclair Twp. -- rank: 859
... countertop (featuring pendant lighting, tax year is 82.54%. See N.J.S.A. 54:1-35a(a). 4 One of the half bathrooms is in the ... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). Expressed as a formula, tax assessment/true value = ratio ...
docket: 0000114-22
court: NJ Superior Court Appellate Division
decided: 2023-05-24
status: Unpublished
citation:
Document Size: 80993
4 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 846
... remedy for discrimination in assessment within a taxing district. See N.J.S.A. 54:1-35a (defining average ratio and common level range); N.J.S ... average ratio of assessed to true value, as defined by N.J.S.A. 54:1-35a(a), has steadily decreased. The ratio for 2000 was 85 ...
docket: 01147-07
court:
decided: 2001-07-02
status:
citation:
Document Size: 68939
5 Union Manor Associates v. Borough of Rutherford -- rank: 846
... is presumed to be 100% for that tax year. See N.J.S.A. 54:1-35a. The Chapter 123 ratio for the borough for tax year ... is presumed to be 100% for that tax year. See N.J.S.A. 54:1-35a. The Chapter 123 ratio for the borough for tax year ... common level range. The common level range is defined by N.J.S.A. 54:1-35a(b) as “that range which is plus or minus ...
docket: 05303-06
court:
decided: 2012-08-17
status:
citation:
Document Size: 87002
6 H. Scott Gurvey by Amy R. Gurvey, Esq. v. Montclair Township -- rank: 827
... property. See N.J.S.A. 54:51A-6(a); N.J.S.A. 54:1-35a(b). In addition, plaintiffs may thereafter be entitled to relief ...
docket: 000339-20
court: NJ Tax Court
decided: 2017-05-08
status: unpublished
citation:
Document Size: 226603
7 Warren Lumber Inc. c/o Warren Millwor and Empire TFI Jersey Holding LLC v. Washington Borough -- rank: 820
... year, and 80.85% for the 2014 tax year. See N.J.S.A. 54:1-35a(a). When the average ratio is applied to the local ... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). When the ratio of assessed value exceeds the upper ...
docket: 002647-14
court: NJ Tax Court
decided: 2019-02-26
status: Unpublished
citation:
Document Size: 66075
8 Calandra, Luciano Jr. Teresa L. v. Montclair Twp. -- rank: 814
... and for the 2020 tax year is 89.51%. See N.J.S.A. 54:1-35a(a). When the average ratio is applied to the local ... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). However, in a revaluation year Chapter 123 is not ...
docket: 005048-18
court: NJ Tax Court
decided: 2022-03-16
status: Unpublished
citation:
Document Size: 65987
9 INTERNATIONAL FLAVORS & FRAGRANCES INC. v. UNION BEACH BOROUGH -- rank: 811
... 23,261,600. The applicable average ratios under Chapter 123, N.J.S.A. 54:1-35a to -35c, were as follows: * 1998 - 105.91 1999 - 106 ... analysis is to determine the appropriate assessment under Chapter 123, N.J.S.A. 54:1-35a to 35c and N.J.S.A. 54:51A-6 ...
docket: 00750-98
court:
decided: 2004-05-03
status:
citation: 21 N.J. Tax 403
Document Size: 125882
10 METZ FAMILY LTD. PARTNERSHIP v. TOWNSHIP OF FREEHOLD, -- rank: 811
... the tax year, as revised by the tax court.” N.J.S.A. 54:1-35a(a). 4 See also N.J.A.C. 18 :12A ... minus 15% of the average ratio for that district.” N.J.S.A. 54:1-35a(b). See also Campbell Soup Co., 16 N.J. Tax ...
docket: 01064-15
court: NJ Tax Court
decided: 2020-10-20
status: Published
citation:
Document Size: 36472
11 St. Elizabeth Hospital/Trinitas Healthcare Corp. v. City of Elizabeth -- rank: 798
... year, and 13.21% or the 2015 tax year. See N.J.S.A. 54:1-35a(a). When the average ratio is applied to the tax ... process involves application of the Chapter 123 common level range. N.J.S.A. 54:1-35a(b). When the ratio of assessed value exceeds the upper ...
docket: 015624-2011
court: NJ Tax Court
decided: 2018-05-11
status: unpublished
citation:
Document Size: 65409
12 OTR-MCC, LLC v. Parsippany-Troy Hills Township -- rank: 768
Original Wordprocessor Version (NOTE: The status of this decision is Unpublished .) Original WordPerfect file TAX COURT OF NEW JERSEY JOSHUA D. NOVIN Dr. Martin Luther King, Jr. Justice Building Judge 495 Dr. Martin Luther King, Jr. Blvd., 4th Floor Newark, New Jersey 07102 Tel: (609) 815-2922, Ext. 54680 NOT FOR ...
docket: 1742-09
court: NJ Superior Court Appellate Division
decided: 2023-01-19
status: Unpublished
citation:
Document Size: 157342
13 J.D. GOLUB v. TOWNSHIP OF GALLOWAY -- rank: 768
... or minus fifteen percent of the “average ratio.” N.J.S.A. 54:1-35a(b). The “average ratio” or Chapter 123 ratio is ... by the Director of the Division of Taxation each year. N.J.S.A. 54:1- 35a(a). The Director compares property assessments to actual sales to ... a ratio that is applied for tax appeal purposes. See N.J.S.A. 54:1-35a(a), 35.1 to 35.3, N.J.A.C ...
docket: 11562-18
court: NJ Tax Court
decided: 2019-03-15
status: Unpublished
citation:
Document Size: 30031
14 Canterbury at Cedar Grove, LLC v. Cedar Grove Township -- rank: 768
Original Wordprocessor Version (NOTE: The status of this decision is Unpublished .) Original WordPerfect file TAX COURT OF NEW JERSEY JOSHUA D. NOVIN Dr. Martin Luther King, Jr. Justice Building Judge 495 Dr. Martin Luther King, Jr. Blvd., 4th Floor Newark, New Jersey 07102 Tel: (609) 815-2922, Ext. 54680 NOT FOR ...
docket: 003975-16
court: NJ Superior Court Appellate Division
decided: 2023-02-06
status: Unpublished
citation:
Document Size: 160382
15 MSGW REAL ESTATE FUND, LLC, Plaintiff v. MOUNTAIN LAKES BOROUGH, <br -- rank: 762
... 000. The parties have stipulated that the applicable ratios under N.J.S.A. 54:1-35a(a) (Chapter 123) were 98.39% for 1997 and 97 ...
docket: 02030-97
court:
decided: 1998-12-19
status:
citation: 18 N.J. Tax 364
Document Size: 132264
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