Search Rutgers Law Library N.J. Court Opinions

1 Poku v. Borough of Red Bank -- rank: 1000

... assessment because it falls “within range” pursuant to “N.J.S.A. 54:3-22.” 6 Such a judgment indicates that the county board ... N.J.A.C. 18:12A-1.9(e). 6 N.J.S.A. 54 :3-22(c) provides that if a county board “is satisfied ... revise the “taxable value of the property” under “N.J.S.A. 54:3-22(c)-(e)”); Passaic Street Realty Assoc., Inc. v. City ... Code 1B is where the “assessment is outside range (N.J.S.A. 54:3-22)”. Code IC is where there is “material depreciation ...

docket:	07567-22
court:	NJ Superior Court Appellate Division
decided:	2023-08-14
status:	Unpublished
citation:
Document Size:	34935

2 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 972

... discrimination provisions of chapter 123 of the Laws of 1973, N.J.S.A. 54:3-22 and :51A-6, do not provide an appropriate form of ... 34. The New Jersey Legislature enacted Laws 1973, chapter 123, N.J.S.A. 54:3-22, N.J.S.A. 54:51A-6 and N.J ...

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

3 Smyth et al. v. Township of Edison et al. -- rank: 912

... the county at its taxable value as prescribed by law”); N.J.S.A. 54:3-22(a) (county board of taxation must “determine” local property ... required to “hear and determine all appeals,” see N.J.S.A. 54:3-22(a), the statute has delegated only the “hearing” of ... the County Board “has violated [the] statutory mandate” of N.J.S.A. 54:3-22(c). They argue that the County Board is “ statutorily ... a hearing on the merits. 7 Therefore, plaintiffs’ resort to N.J.S.A. 54:3-22(c) as a reason for applying the Correction of Errors ... with a county board’s “statutory hearing obligation” under N.J.S.A. 54:3-22(a). Greate Bay Hotel & Casino v. City of Atlantic City ...

docket:	13378-13
court:	NJ Tax Court
decided:	2014-02-28
status:	unpublished
citation:
Document Size:	62725

4 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 891

... 54:1-35a (defining average ratio and common level range); N.J.S.A. 54:3-22(c) through (f) (remedy applicable to appeals before the Board ... in which case, the taxpayer was not entitled to relief. N.J.S.A. 54:3-22(c) through (f). That says nothing about the quality of ... that they will be denied Chapter 123 relief pursuant to N.J.S.A. 54:3-22(c) through (f) and N.J.S.A. 54:51A ...

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

5 PELLA REALTY, LLC, : v. : PATERSON CITY, -- rank: 835

... “revaluation,” the Director cross-referenced the Regulations with N.J.S.A. 54:3-22, which characterizes a program “in which the taxing district ... and put into operation a district-wide revaluation program.” N.J.S.A. 54:3-22. Additionally, under the Regulations, the term “reassessment” was described ...

docket:	02345-17
court:	NJ Tax Court
decided:	2020-02-27
status:	Published
citation:
Document Size:	74151

6 ROBERT AMSES, et al. v. BOROUGH OF AVALON, et al. -- rank: 835

... OWN ASSESSMENTS TO THE CAPE MAY COUNTY TAX BOARD SINCE N.J.S.A. 54:3-22 LIMITS THE TAX COURT TO REVISE AND CORRECT AN "ASSESSMENT ...

docket:	A2666-04
court:	NJ Superior Court Appellate Division
decided:	2006-04-07
status:	unpublished
citation:
Document Size:	41792

7 ROBERT AMSES, et al. v. BOROUGH OF AVALON, et al. -- rank: 835

... OWN ASSESSMENTS TO THE CAPE MAY COUNTY TAX BOARD SINCE N.J.S.A. 54:3-22 LIMITS THE TAX COURT TO REVISE AND CORRECT AN "ASSESSMENT ...

docket:	A2668-04
court:	NJ Superior Court Appellate Division
decided:	2006-04-07
status:	unpublished
citation:
Document Size:	41792

8 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 804

... concern, see N.J.S.A. 54:51A-6 and N.J.S.A. 54:3-22 (so called Chapter 123; imposing on Tax Court and county ...

docket:	01814-95
court:
decided:	1997-06-20
status:
citation:	16 N.J. Tax 550
Document Size:	83220

9 /usr/local/share/www/libweb/collections/courts/tax/014550-20.opn.html -- rank: 786

... 2 is: 2. Assessed Valuation Affirmed A. Assessment within range ( N.J.S.A. 54:3-22) B. Presumption of Correctness not overturned C. Personal Property N.J.S.A. 54:3-22 provides generally for the hearing of any appeal made to ... and put into operation a district-wide revaluation program.” N.J.S.A. 54:3-22(f). Plaintiff thus argues that the use of Judgment Code ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	72062

10 HAINESPORT TOWNSHIP v. BURLINGTON COUNTY BOARD OF TAXATION -- rank: 765

... unknown number of appeals from local property assessments pursuant to N.J.S.A. 54:3-22; it performed its statutory duty to promulgate an equalization table ...

docket:	10382-08
court:
decided:	2009-05-15
status:
citation:
Document Size:	58178

11 GALMAN v. LONGPORT -- rank: 762

... range, the tax board is to revise the assessed value. N.J.S.A. 54:3-22(c). The common level range is the “range which ...

docket:	012497-20
court:	NJ Tax Court
decided:	2014-10-08
status:	unpublished
citation:
Document Size:	66075

12 Princeton Alliance Church v. Mount Olive Township -- rank: 744

... the underlying assessment, the holding in Ganifas Trust that “ N.J.S.A. 54:3-22 envisions the presentation by the taxpayer of some proofs as ... 1.9 compels witness testimony to prosecute an appeal. Moreover, N.J.S.A. 54:3-22, the statute governing hearings before the Board, provides that the ... ” (emphasis added). The Appellate Division has held that “ N.J.S.A. 54:3-22 envisions the presentation by the taxpayer of some proofs as ...

docket:	14826-09
court:
decided:	2010-01-06
status:
citation:
Document Size:	22671

13 /usr/local/share/www/libweb/collections/courts/tax/010978-2017opn.opn.html -- rank: 744

... the assessment using judgment code 2A (“assessment within range (N.J.S.A. 54:3-22)”). Plaintiff then filed a complaint to the Tax Court ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	23073

14 J.D. GOLUB v. TOWNSHIP OF GALLOWAY -- rank: 699

... to county tax boards. L. 1973, c. 123, § 3. N.J.S.A. 54:3-22(c). Thus, a taxpayer is on notice of the potential ...

docket:	11562-18
court:	NJ Tax Court
decided:	2019-03-15
status:	Unpublished
citation:
Document Size:	30031

15 KATHLEEN SCHUMAR v. BOROUGH OF BERNARDSVILLE -- rank: 681

... by Chapter 123 of the Laws of 1973, codified at N.J.S.A. 54:3-22 and See footnote 6 6 Yet another ground is that ... Footnote: 4 ���� 4 Chapter 123 of the Laws of 1973 ( N.J.S.A. 54:3-22 and N.J.S.A. 54:51A-6). Footnote: 5 ...

docket:	A3732-99
court:	NJ Superior Court Appellate Division
decided:	2001-12-27
status:	published
citation:	347 N.J. Super. 325 790 A.2d 171
Document Size:	28677