Search Rutgers Law Library N.J. Court Opinions

1 THE NEW YORK SUSQUEHANNA CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... prior to the Director’s assessment of Class II property. N.J.S.A. 54:29A-18.1. Following any informal conference, the Director is required to deliver ... in December 1995, that is, prior to the reassessment. See N.J.S.A. 54:29A-18.1. For tax years 1997 through 2000, the parties agreed that ... and the Division before the final tax bills are issued. N.J.S.A. 54:29A-18.1 specifically provides for informal conferences and the correction of any ... inspection, before a final statement and bill were issued. See N.J.S.A. 54:29A-18.1. According to Mr. Black, plaintiff was not notified of the ... no opportunity to resolve the discrepancy informally as contemplated by N.J.S.A. 54:29A-18.1. Plaintiff first received notice of the discrepancy in late 2002 ... the original bill books were finalized in December 1996, see N.J.S.A. 54:29A-18.1, had been included in the schedules appended to the ...

docket:	03468-03
court:
decided:	2005-09-15
status:
citation:
Document Size:	64411

2 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, Defendant. -- rank: 985

... correcting the return prior to December 15, 1996 pursuant to N.J.S.A. 54:29A-18.1. Conrail further contends that the building qualified for assessment and ... for the following tax year at the rate hereinabove established. [ N.J.S.A. 54:29A-18.1.] As described above, Conrail failed to include the subject partially ... statement, so as to include the building, is permitted under N.J.S.A. 54:29A-18.1. Conrail further asserts that, under N.J.S.A. 54 ... Assessors as the existence of a certain parcel of property). N.J.S.A. 54:29A-18.1 does not permit a railroad company to “correct” the ...

docket:	00664-97
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 291
Document Size:	54267

3 THE NEW YORK SUSQUEHANNA & WESTERN RAILWAY CORPORATION v. STATE OF NEW JERSEY, DIRECTOR, DIVISION OF TAXATION -- rank: 706

... s staff. Id. at 512-13, 520-21. Pursuant to N.J.S.A. 54:29A-18.1, upon receipt of the Director's statement, the taxpayer may ...

docket:	A2506-05
court:	NJ Superior Court Appellate Division
decided:	2007-05-24
status:	unpublished
citation:
Document Size:	51766