Search Rutgers Law Library N.J. Court Opinions

1 H. Scott Gurvey by Amy R. Gurvey, Esq. v. Montclair Township -- rank: 1000

... value of the property occurring after the assessment date.” N.J.S.A. 54:3-26. However, if as of October 1 st of the pretax ... effect of such judgment shall terminate with said pretax year. N.J.S.A. 54:3-26. Here, on October 27, 2009, following a hearing on plaintiffsâ ... for the two assessment years succeeding the assessment year. . .” N.J.S.A. 54:3-26. T he court’s review of the MOD-IV statements ... the benefit of application of the “freeze” provisions of N.J.S.A. 54:3-26 with respect to the Essex County Board of Taxation’s ... denies plaintiffs’ request for relief under the Freeze Act and N.J.S.A. 54:3-26. D. Motion for Leave to Amend Complaint; Entire Controversy Doctrine ... A. 54:51A-8 can be applied, or for which N.J.S.A. 54:3-26 has not already been applied. When the court is ...

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status:	unpublished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

2 MARIANNE CENTORINO, Plaintiff, v. TEWKSBURY TOWNSHIP, Defendant. -- rank: 909

... statutory period for the county board to act pursuant to N.J.S.A. 54:3-26 2 and it had not obtained an extension pursuant to ... matter for trial. 1 This is a different statute than N.J.S.A. 54:3-26.l, which permits the Tax Court to extend the time ... to hear and determine appeals past the time prescribed in N.J.S.A. 54:3-26, pursuant to application by the county board. 2 Under N.J.S.A. 54:3-26 county boards of taxation ordinarily have only a limited three ...

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

3 PrimeAccounting Department v. Township of Carney’s Point -- rank: 891

... for tax assessors to maintain accurate tax assessment lists, as N.J.S.A. 54:3-26 mandates. Accordingly, we hold that the principles of Rule 4 ...

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

4 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 822

... of the two tax years immediately following the judgment year. N.J.S.A . 54:3-26; N.J.S.A. 54:51A-8; Clearview Gardens Assocs ... at 166-67; N.J.S.A. 54:51A-8; N.J.S.A. 54:3-26. Had the assessor assessed Lot 1, Block 644 at a ... free to set the 1969 assessment at the higher number. N.J.S.A . 54:3-26. Permitting the municipality to defend the higher assessment in Tp ... real property within the district has been put into effect. N.J.S.A. 54:3-26, the “County Board Freeze Act” is substantially identical except ...

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

5 VALENTINA TARTIVITA v. BOROUGH OF UNION BEACH -- rank: 804

... for TY 2018. ANALYSIS Relief under the Freeze Act provisions, N.J.S.A. 54:3-26 (for final judgments of a county board of taxation) (â ...

docket:	07705-18
court:	NJ Tax Court
decided:	2019-12-09
status:	Published
citation:
Document Size:	99066

6 Brae Assoc. c/o Hertz Realty v. Park Ridge Borough -- rank: 782

... N.J.S.A. 54:51A-8, its legislative history, N.J.S.A. 54:3-26, and Tamburelli , supra . When a Tax Court judgment is entered ... respect to judgments entered by a county board of taxation, N.J.S.A. 54:3-26 provides: Where no request for review is taken to the ... the both the county board and Tax Court freeze statutes, N.J.S.A. 54:3-26 and N.J.S.A. 54:51A-8, respectively, and ... court will follow the Tamburelli court’s careful analysis of N.J.S.A. 54:3-26 and N.J.S.A. 54:51A-8. If the ... the county board involving real property...” Id. citing to N.J.S.A. 54:3-26. 4 See Office of Legislative Services, Legislative Counsel’s Comment ...

docket:	02434-95
court:
decided:	1998-06-02
status:
citation:	17 N.J. Tax 391
Document Size:	44684

7 JANTZEN, GIUSEPPIN NINA MATTHEW D., v. GREEN TOWNSHIP, -- rank: 779

... the matter cannot be remanded there for that purpose. See N.J.S.A 54:3-26, (providing that “[t]he county board of Taxation shall ...

docket:	08224-22
court:	NJ Superior Court Appellate Division
decided:	2023-05-30
status:	Published
citation:
Document Size:	68080

8 CITY OF EAST ORANGE v. 280 SOUTH HARRISON STREET ASSOCIATES -- rank: 776

... board’s judgment is its application of the Freeze Act, N.J.S.A. 54:3-26, to the judgment with respect to the 1995 regular assessment ... the total assessment to $133,600, citing the Freeze Act, N.J.S.A. 54:3-26, as the basis for its decision. The city then took ... not be compelled to litigate value for a second time. N.J.S.A. 54:3-26; City of Newark v. Fischer , 8 N.J. 191 (1951 ... the type for which the Freeze Act may be applied. N.J.S.A. 54:3-26, known as the Freeze Act, provides: Where no request for ...

docket:	00545-96
court:
decided:	1997-06-24
status:
citation:	16 N.J. Tax 424
Document Size:	63799

9 Smyth et al. v. Township of Edison et al. -- rank: 745

... to Code 2A. Code 2A indicates “Assessment within Range ( N.J.S.A. 54:3-26).” Each judgment was signed by three commissioners and the ...

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

10 SCOTT DICKERSON, v. TOWN OF DOVER -- rank: 736

... for the final judgment requirement is to ensure compliance with N.J.S.A. 54:3- 26; 54:51A-8 (the Freeze Act). Pressler & Verniero, cmt. 5 ...

docket:	105403-10
court:	NJ Tax Court
decided:	2020-03-30
status:	Published
citation:
Document Size:	40499

11 DOVER-CHESTER ASSOCIATES Block 47, Lots 51 and 53 v. RANDOLPH TOWNSHIP RANDOLPH TOWN CENTER ASSOCIATES, L.P Block 224, Lots 1, 4 83, 84 85, 86 v. RANDOLPH TOWNSHIP and -- rank: 723

... of the county board rendered no later than November 15. N.J.S.A. 54:3-26. These different time sequences, and the relationship of each of ...

docket:	a3446-09
court:	NJ Superior Court Appellate Division
decided:	2011-04-20
status:	published
citation:	419 N.J.Super. 184 16 A.3d 467
Document Size:	58469

12 DOVER-CHESTER ASSOCIATES Block 47, Lots 51 and 53 v. RANDOLPH TOWNSHIP RANDOLPH TOWN CENTER ASSOCIATES, L.P Block 224, Lots 1, 4 83, 84 85, 86 v. RANDOLPH TOWNSHIP and -- rank: 723

... of the county board rendered no later than November 15. N.J.S.A. 54:3-26. These different time sequences, and the relationship of each of ...

docket:	a3445-09
court:	NJ Superior Court Appellate Division
decided:	2011-04-20
status:	published
citation:
Document Size:	58302

13 JOVSIM L.L.C. v. City of New Brunswick -- rank: 720

... 4 The Freeze Act applies only to a final judgment. N.J.S.A 54:3-26. Here, the County Board’s judgment for tax year 2015 ...

docket:	011827-20
court:	NJ Tax Court
decided:	2017-01-24
status:	unpublished
citation:
Document Size:	54187

14 City of Atlantic City v. Trupos -- rank: 711

... was "to hear and determine tax appeals in 2009." See N.J.S.A. 54:3-26.1 (permitting county board of taxation to request, and authorizing ...

docket:	a-23-09
court:	supreme
decided:	2010-04-26
status:
citation:	201 N.J. 447 992 A.2d 762
Document Size:	125144

15 HACKENSACK CITY v. BERGEN COUNTY -- rank: 708

... of N.J.S.A. 54:51A-8; see also N.J.S.A. 54:3-26. The County maintains the City could not assess the property ... N.J.S.A. 54:51A-8). A similar statute, N.J.S.A. 54:3-26, provides relief for final judgments rendered by a county board ... date." N.J.S.A. 54:51A-8. See also N.J.S.A. 54:3-26 (application to final judgments entered by a county board of ...

docket:	a0512-07
court:	New Jersey Superior Court Appellate Division
decided:	2009-02-09
status:	unpublished
citation:	24 N.J.Tax 390
Document Size:	46526