Search Rutgers Law Library N.J. Court Opinions

1 PrimeAccounting Department v. Township of Carney’s Point -- rank: 1000

... a tax appeal complaint that was timely filed pursuant to N.J.S.A. 54:3-21, but did not name the aggrieved taxpayer as the plaintiff ... interest in the property, was not an aggrieved taxpayer under N.J.S.A. 54:3-21, and, thus, lacked standing to appeal. The court further held ... name of the true party in interest as required by N.J.S.A. 54:3-21, and thus the Tax Court lacked jurisdiction; and any amendment ... on behalf of an aggrieved taxpayer within the meaning of N.J.S.A. 54:3-21. A sole owner who pays the entire tax is an ... others with an interest in the property, including some tenants. N.J.S.A. 54:3-21 imposes a deadline of April 1 to file a tax ... filed. Bocceli was an aggrieved taxpayer within the meaning of N.J.S.A. 54:3-21, and had standing to file the tax appeal. However, ...

docket:	A-32-11
court:	NJ Supreme Court
decided:	2013-01-17
status:
citation:
Document Size:	97780

2 MARIANNE CENTORINO, Plaintiff, v. TEWKSBURY TOWNSHIP, Defendant. -- rank: 928

... bill within the past 45 days. You will note that N.J.S.A. 54:3-21 provides that ‘a taxpayer shall have 45 days to ... dismiss the taxpayer’s complaint for untimely filing pursuant to N.J.S.A. 54:3-21, which requires an appeal to the county tax board to ... owner, not the taxpayer. Furthermore, the municipality submits that although N.J.S.A. 54:3-21.4 permits the county board to extend the time for ... if the taxpayer had done so, the municipality submits that N.J.S.A. 54:3-21.5 provides that “reasonable extensions” may be granted up ... an appeal within forty five days of receipt pursuant to N.J.S.A. 54:3-21; therefore, her appeal to the county board was timely. The ... extension. Even if it does not, the taxpayer contends that N.J.S.A. 54:3-21.4 imposes no deadline on the request so that ...

docket:	06336-98
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 303
Document Size:	74502

3 C. ARSENIS v. BOROUGH OF BERNARDSVILLE -- rank: 920

... on their property for tax years 2013 through 2019. See N.J.S.A. 54:3-21 (establishing deadlines for filing a petition of appeal with a ... Court. [N.J.S.A. 2B:13-2.] According to N.J.S.A. 54:3-21, a taxpayer feeling aggrieved by the assessed valuation . . . of the ... County Board of Taxation or the Tax Court. [Ibid. (citing N.J.S.A. 54:3-21).] There is no dispute that plaintiffs' complaint was filed long ...

docket:	a0603-21
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Published
citation:
Document Size:	45908

4 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 910

... timely petition the Tax Court for such relief pursuant to N.J.S.A. 54:3-21. The Director contends that it is the function of the ... is completed in the taxing district, whichever is later.” N.J.S.A. 54:3-21. On November 13, 2008, plaintiffs answered the Director’s motion ... of a regular tax appeal or for any other purpose. N.J.S.A. 54:3-21; see In re Appeal of Kents 2124 Atlantic Ave., Inc ... to file their appeal within a time period specified in N.J.S.A. 54:3-21, that is April 1 or 45 days from the date ... complete. The Director contends that plaintiffs’ appeal is governed by N.J.S.A. 54:3-21 because a classification of property is part of the assessment. N.J.S.A. 54:3-21 provides for the filing of an initial appeal in ...

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

5 JOSEPH G. COLACITTI v. PHILIP D. MURPHY -- rank: 910

... e) on grounds the above 1 Chapter 17 also amended N.J.S.A. 54:3-21(a) prohibiting a taxpayer from filing a LPT complaint if ...

docket:	L-0738-21
court:	NJ Superior Court Appellate Division
decided:	2023-01-09
status:
citation:
Document Size:	103461

6 /usr/local/share/www/libweb/collections/courts/tax/008351-2017opn.opn.html -- rank: 897

... of plaintiff’s failure to timely file an appeal under N.J.S.A. 54:3-21; and (2) plaintiff’s Complaint must be dismissed because plaintiff ... s motion to dismiss plaintiff’s Complaint as untimely under N.J.S.A. 54:3-21, and denies plaintiff’s motion. I. Procedural History and Findings ... challenge to the 2016 tax year assessment was untimely under N.J.S.A. 54:3-21; and (2) dismissal of plaintiff’s Complaint is warranted under ... defendant filed an Amended Motion to Dismiss seeking relief under N.J.S.A. 54:3-21 and N.J.S.A. 54:51A-1(b). 5 ... must be addressed through the standard tax-appeal procedure under N.J.S.A. 54:3-21. Generally, leave to amend pleadings is “freely given without ... marked departure from the standard tax appeal process authorized under N.J.S.A. 54:3-21, and is designed to remedy typographical, clerical and mechanical ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44209

7 Town of Kearny v. PSEG Services Corp. -- rank: 892

... of a Board petition to the Tax Court pursuant to N.J.S.A. 54:3-21(a), the court accepts the Board’s current practice, namely ... Court with jurisdiction over the entire matter as required by N.J.S.A. 54:3-21(a). It also provides Jersey City the opportunity to continue ... that Jersey City was required to file a counterclaim per N.J.S.A. 54:3-21(a)(1). 29 The Town (“Jersey City”) in 30 ... s filing of direct complaints to the Tax Court. 30 N.J.S.A. 54 :3-21(a) does not negate a County Board’s ability to ...

docket:	011505-14
court:	NJ Tax Court
decided:	2022-02-24
status:	Unpublished
citation:
Document Size:	79327

8 H. Scott Gurvey by Amy R. Gurvey, Esq. v. Montclair Township -- rank: 857

... was not a taxpayer, as such term was defined under N.J.S.A. 54:3-21. In considering Chemical Bank’s standing, the court observed that ... the word “taxpayer” should not be strictly construed under N.J.S.A. 54:3-21 to mean only a property owner. The court concluded that ... the property may be considered its property for purposes of N.J.S.A. 54:3-21.” Chemical Bank New Jersey, N.A. , supra , 13 N ... value of other property in their taxing district or county. N.J.S.A. 54:3-21. It is uncontested that plaintiffs were the owners and aggrieved ... Tax Court, provided that they satisfy the statutory jurisdictional requirements. N.J.S.A . 54:3-21; N.J.S.A. 54:51A-9; R. 8:4-1. N.J.S.A. 54:3-21, provides, in part, that: a taxpayer feeling aggrieved by ...

docket:	000339-20
court:	NJ Tax Court
decided:	2017-05-08
status:	unpublished
citation:
Document Size:	226603

9 PRIME ACCOUNTING DEPARTMENT BOCCELI, LLC v. TOWNSHIP OF CARNEY'S POINT -- rank: 852

... deadline for filing the appeal was April 1, 2009. See N.J.S.A. 54:3-21. The complaint named Prime Accounting as plaintiff and owner, and ... is neither a "taxpayer" nor "aggrieved" within the meaning of N.J.S.A. 54:3-21. . . . Because Prime Accounting Dept has no interest in the property ... raised in this appeal is what constitutes timely filing under N.J.S.A. 54:3-21 so as to confer jurisdiction upon the Tax Court to ... establish jurisdiction over the entire matter in the Tax Court. [ N.J.S.A. 54:3-21 (emphasis added).] 6 Rule 8:4-1(a)(4) incorporates the requirements of N.J.S.A. 54:3-21 for the timely filing of a complaint seeking direct review ... by our courts."). Clearly, it is the aggrieved taxpayer under N.J.S.A. 54:3-21 who is guaranteed "a fair and impartial review and ...

docket:	a4994-09
court:	NJ Superior Court Appellate Division
decided:	2011-05-09
status:	published
citation:	421 N.J. Super. 199 23 A.3d 427
Document Size:	40070

10 30 JOURNAL SQUARE PARTNERS, LLC, v. CITY OF JERSEY CITY -- rank: 836

... exclusive jurisdiction over the tax appeals at issue, pursuant to N.J.S.A. 54:3-21(a)(1); and (2) ordering Defendant to withdraw its pending ... pending appeals rests solely with the Tax Court pursuant to N.J.S.A. 54:3-21(a)(1). The court also directs Defendant (petitioner before 1 ... judgment dismissing the appeals for lack of jurisdiction pursuant to N.J.S.A. 54:3-21 and interpretive case law. In response to this letter, Jersey ... 8,9,10, 11,12,13,14, and 15. 3 N.J.S.A. 54 :3-21 permits the filing of a direct appeal to the Tax ... eleven judgments entered by the Board. II. Conclusions of Law N.J.S.A. 54:3-21(a)(1) provides a choice of forum for a taxpayer ... wherein the Supreme Court held that for the purposes of N.J.S.A. 54:3-21, once a party has chosen a forum, it cannot ...

docket:	09666-20
court:	NJ Tax Court
decided:	2020-12-30
status:	Published
citation:
Document Size:	35677

11 BRANCHBURG HOSPITALITY LLC, v. TOWNSHIP OF BRANCHBURG, -- rank: 834

... Plains, 195 N.J. Super. 373 , 381 (App. Div. 1984)). N.J.S.A. 54:3-21 prescribes the procedure for a “taxpayer” or a � ... to institute a challenge to the local property tax assessment. N.J.S.A. 54:3-21, provides, in relevant part, that: 3 a taxpayer feeling aggrieved ... by filing a complaint directly with the State Tax Court. [N.J.S.A. 54:3-21(a)(1).] (1) Judgment Dismissing the Direct Appeal Here defendant ... with that filing. (2) Duplicative Filings Next defendant refers to N.J.S.A. 54:3-21(a) which provides in part, “[a]n appeal to ... determination that filing in the Tax Court in compliance with N.J.S.A. 54:3-21 vests the Tax Court with the jurisdiction to decide the ... ordinarily elect either the county board or the Tax Court. N.J.S.A. 54:3-21. But it is also clear that the right to ...

docket:	011494-21
court:	NJ Tax Court
decided:	2022-02-25
status:	Published
citation:
Document Size:	38985

12 /usr/local/share/www/libweb/collections/courts/appellate/07899-16.opn.html -- rank: 826

... filed within 45 days of February 4 as required by N.J.S.A. 54:3-21(a)(2). Plaintiff opposed the motion claiming that N.J.S.A. 54:3-21(a)(2), which changed the deadline to file tax appeals ... May 1 deadline for a district-wide revaluation contained in N.J.S.A. 54:3-21(a)(1) applied, which rendered its complaint timely. Any other ... assessment. For the reasons explained below, the court finds that N.J.S.A. 54:3-21(a)(2) is plain in its requirement that all direct ... of the tax statutes. One such change was to amend N.J.S.A. 54:3-21(a), the law on establishing tax appeal deadlines. The provision ... taxation or a counterclaim with the Tax Court, as appropriate. . . . . [ N.J.S.A. 54:3-21(a)(2)] The legislative history notes that the proposed ...

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

13 New Jersey Citizen Action, et al. v. State of New Jersey et al. -- rank: 811

... the assessed valuation of the property . . . exceeds $1,000,000. [ N.J.S.A. 54:3-21(a) (emphasis added).] 2 Chapter 17 was enacted as a ... Corp., 214 N.J. Super. 639, 641 (App. Div. 1987) ( N.J.S.A. 54:3- 21(a) by “its plain language . . . accord[s] standing to ... others in the district”). Courts have extended the reach of N.J.S.A. 54:3-21(a) to permit third-party challenges to the grant of ... which rejected an argument that a third-party appeal in N.J.S.A. 54:3-21 is limited to “the amount of an assessed valuation� ... the assessed valuation of the property . . . exceeds $1,000,000. [N.J.S.A. 54:3-21(a).] The legislative history relative to the above amendments note ... in local government finances.” Ibid. The proposed amendment to N.J.S.A. 54:3-21(a) “would not disturb the ability of local ...

docket:	L-1968-21
court:	NJ Superior Court Appellate Division
decided:	2022-09-28
status:	Unpublished
citation:
Document Size:	42447

14 West Orange Township v. Crest Ridge Realty, LLC -- rank: 806

... pursue a judicial or quasi-judicial remedy is memorialized under N.J.S.A. 54:3-21. N.J.S.A. 54:3-21a.(1), provides, in ... taxing district’s ability to pursue reverse tax appeals under N.J.S.A. 54:3-21, Justice Jacobs observed that our Legislature has, afforded broad legislative ... municipality in cases of discriminatory assessment is appeal pursuant to N.J.S.A. 54:3-21.” Id. at 609. Like the court in Hudson & M ... “[f]ailure to file a timely appeal pursuant to N.J.S.A. 54:3-21[] . . . is a fatal jurisdictional defect requiring dismissal of the complaint ... assessment, whether such complaint is by direct review pursuant to N.J.S.A. 54:3-21 . . . , or to review the action of a County Board of ... is a direct appeal by a taxing district pursuant to N.J.S.A. 54:3-21, service shall be made upon the taxpayer by personal ...

docket:	004373-18
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Unpublished
citation:
Document Size:	105733

15 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 806

... a complaint filed directly with the Tax Court pursuant to N.J.S.A. 54:3-21. Defendant has moved to dismiss the action on the ground ... April 1 deadline for filing a local property tax appeal ( N.J.S.A. 54:3-21); the 45 day requirement for appealing a decision of a ... 3-27, it can just as easily create one under N.J.S.A. 54:3-21 for taxpayers who fail to file a tax appeal by ... does not resolve the issue raised in the within matter. N.J.S.A. 54:3-21, which applies to "April 1st appeals" (that is to direct ... board of taxation or (b) direct appeal to this court. N.J.S.A. 54:3-21. 12 There is no question that the provisions of N ...

docket:	05610-94
court:
decided:	1995-02-10
status:
citation:	14 N.J. Tax 453
Document Size:	248600