Search Rutgers Law Library N.J. Court Opinions

1 MORRIS-SUSSEX AREA CO. BOY SCOUTS v. HOPATCONG BOROUGH -- rank: 1000

... moved before the County Board to dismiss the appeal under N.J.S.A. 54:3-27 on the grounds that 1994 taxes were unpaid. Plaintiff had ... issue before me is whether the tax payment requirements of N.J.S.A. 54:3-27 are applicable to an appeal seeking an exemption from taxation ... tax payment requirements applicable to the filing of tax appeals. N.J.S.A. 54:3-27 contains the requirement pertaining to the initial filing of an ... upon the foregoing statutory provisions, the Plaintiff was required, under N.J.S.A. 54:3-27, to have paid 1994 taxes as well as first quarter ... statute contains an express exemption from the payment requirements of N.J.S.A. 54:3-27 in connection with an appeal to a county board of ... for the first and second quarters of 1995), but under N.J.S.A. 54:3-27 the taxpayer must make payment of the tax installment ...

docket:	06377-95
court:
decided:	1996-02-21
status:
citation:	15 N.J. Tax 438
Document Size:	95908

2 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 964

... 1994 have not been paid in full, as required by N.J.S.A. 54:3-27. It is undisputed that full payment of the required amount ... inconsistent results in the disposition of motions to dismiss under N.J.S.A. 54:3-27. The consolidated matters include the appeal concerning the 1993 assessment ... Brook. The assessment totaled $10,000,000. Pur- suant to N.J.S.A. 54:3-27 the taxing district moved to dismiss the complaint for nonpayment ... dismissal of the complaint is not the appropriate sanction under N.J.S.A. 54:3-27 was addressed previously by this court in Joseph L. Muscarelle ... Court's dismissal of a local property tax complaint under N.J.S.A. 54:3-27. Plaintiff suggests that, because those cases do not deal specifically with the language in N.J.S.A. 54:3-27 requiring that taxes be paid "in the manner prescribed ...

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

3 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: 861

... appeal for nonpayment of taxes, relying upon an inapplicable statute, N.J.S.A. 54:3-27, and the appeal was dismissed by the Tax Court. Thereafter ... and differs slightly depending upon the nature of the appeal. N.J.S.A. 54:3-27 applies to direct appeals to the Tax Court and initial ... an adjudicatory proceeding at the county board, is required by N.J.S.A. 54:3-27 to become current by paying all taxes outstanding through the first quarter of the current tax year. However, N.J.S.A. 54:3-27 does not specify when such payment must be made. The ... with the Tax Court. In 1999, the Legislature amended both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) to ... terms of payments as the interests of justice may require. N.J.S.A. 54:3-27 provides: [T]he county board of taxation may relax ...

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

4 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: 861

... appeal for nonpayment of taxes, relying upon an inapplicable statute, N.J.S.A. 54:3-27, and the appeal was dismissed by the Tax Court. Thereafter ... and differs slightly depending upon the nature of the appeal. N.J.S.A. 54:3-27 applies to direct appeals to the Tax Court and initial ... an adjudicatory proceeding at the county board, is required by N.J.S.A. 54:3-27 to become current by paying all taxes outstanding through the first quarter of the current tax year. However, N.J.S.A. 54:3-27 does not specify when such payment must be made. The ... with the Tax Court. In 1999, the Legislature amended both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) to ... terms of payments as the interests of justice may require. N.J.S.A. 54:3-27 provides: [T]he county board of taxation may relax ...

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

5 OF MUOI AND ANNIE HUWANG v. HILLSIDE TOWNSHIP, <br -- rank: 830

... to pay property taxes on the Subject Property pursuant to N.J.S.A. 54:3-27. In response, the Huwangs submitted papers claiming financial hardship but ... Hillside argues that the Board’s dismissal was proper under N.J.S.A. 54:3-27 and that the same result is now warranted on appeal ... J. Super. 201 (App. Div. 1996). Hillside acknowledges that both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 have been ... under both N.J.S.A. 54:51A-1b and N.J.S.A. 54:3-27. Furthermore, the Huwangs claim that the restructuring plan confirmed by ... requirements of N.J.S.A. 54:51A-1b and N.J.S.A. 54:3-27. I. TAX PAYMENT REQUIREMENT Hillside contends that pursuant to Bllum ... dismissal of a tax appeal for nonpayment of taxes under N.J.S.A. 54:3-27, precludes an appeal to the Tax Court. The court ...

docket:	05507-03
court:
decided:	2004-09-13
status:
citation:	21 N.J. Tax 496
Document Size:	71870

6 Joseph & Remy Frisina v. Newark -- rank: 814

... the county board of taxation added by the amendments to N.J.S.A. 54:3-27 in Chapter 75 of the Laws of 1991. In Milltown ... that the three appeals were filed and accordingly, pursuant to N.J.S.A. 54:3-27, as amended by Chapter 75 of the Laws of 1991, the complaints must be dismissed. Plaintiffs argue that N.J.S.A. 54:3-27 does not apply to the three captioned appeals and therefore ... from tax assessments are taken is governed by two statutes: N.J.S.A. 54:3-27 with regard to initial appeals to the county board of ... 50 (App. Div. 1994). Thus, although failure to comply with N.J.S.A. 54:3-27's requirement that taxes be paid upon the filing of ... the enactment of Chapter 75 of the Laws of 1991, N.J.S.A. 54:3-27 read as follows: A taxpayer who shall file an ...

docket:	02506-92
court:
decided:	1995-07-24
status:
citation:	15 N.J. Tax 357
Document Size:	47802

7 H. Scott Gurvey by Amy R. Gurvey, Esq. v. Montclair Township -- rank: 798

... taxes and municipal charges assessed” for the current tax year. N.J.S.A. 54:3-27. Our Supreme Court has concluded that this tax payment requirement ... challenge a local property tax assessment is set forth in N.J.S.A. 54:3-27.2. N.J.S.A. 54:3-27.2 provides, in part, that when: a taxpayer is successful ... delinquencies. . . within 60 days of the date of final judgment. [ N.J.S.A. 54:3-27.2 .] Applying the standards set forth under Crowe , supra , 90 ...

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

8 Jos. L. Muscarelle Dev. Co., Inc. v. Manalapan Tp. -- rank: 788

... to dismiss the complaint for nonpayment of taxes pursuant to N.J.S.A . 54:3-27. Judgments pertaining to the various lots were issued on July ... to dismiss the complaint for nonpayment of taxes pursuant to N.J.S.A . 54:3-27. The motion was supported by a certification of the township ... opposing defendant's motion, plaintiff argues that the requirement in N.J.S.A . 54:3-27 that a portion of the taxes be paid "in the ... plaintiff added that the purpose of the 1975 amendment to N.J.S.A . 54:3-27, which made payment of a portion of the taxes mandatory ... it would have said so. For the year in question, N.J.S.A . 54:3-27 provided as pertinent here: A taxpayer who shall file an ... sanction. Plaintiff correctly notes that in 1975 the Legislature amended N.J.S.A . 54:3-27 to make the payment of taxes in a stated ...

docket:	05005-93
court:
decided:	1993-07-28
status:
citation:	13 N.J. Tax 330
Document Size:	54912

9 DSC OF NEWARK ENTERPRISES, INC. v. SOUTH PLAINFIELD BOROUGH -- rank: 727

... refund of taxes that would otherwise be due it under N.J.S.A. 54:3-27.2, provided that it received its refund within sixty days ... in order to appeal the assessment for that tax year. N.J.S.A. 54:3-27. 4 Whether or not the municipality seeks to enforce that ... overpaid taxes, with interest at a rate provided by statute. N.J.S.A. 54:3-27.2. The tax collector is obliged to place properties with ... was sold because defendants did not pay taxes pursuant to N.J.S.A. 54:3-27. Case law is clear that if a tax certificate is ... the hospital had failed to pay taxes as required by N.J.S.A. 54:3-27. The court concluded that by virtue of the provisions of N.J.S.A. 54:3-27.3, now codified at N.J.S.A. 54: ...

docket:	05609-03
court:
decided:	2009-05-12
status:
citation:
Document Size:	52685

10 SCOTT DICKERSON, v. TOWN OF DOVER -- rank: 720

... entitled to statutory interest of 5% per annum pursuant to N.J.S.A. 54:3-27.2 because Dover breached the terms of the stipulation of ... of settlement contained a provision that waived statutory interest under N.J.S.A. 54:3-27.2. 1 The critical parts of this agreement are paragraphs ... and six. Paragraph four reads: “Statutory interest, pursuant to N.J.S.A. 54:3-27.2, having been waived by taxpayer, shall not be paid ... within 60 days of the date of final judgment.” N.J.S.A. 54:3-27.2. 2 At oral argument, the parties explained that the ... settlement. Dover did not re-issue payment. Applicable Law I. N.J.S.A. 54:3-27.2 When a taxpayer is successful in his local property ... municipality is obligated to issue a refund plus interest. 4 N.J.S.A. 54 :3-27.2. Refunds must be paid “within 60 days ...

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

11 SomersetGroup Hospitality, LLC v. Township of Franklin -- rank: 713

... to defendant’s motion to dismiss the Complaint pursuant to N.J.S.A. 54:3-27 for failure to pay the taxes and municipal charges due ... court. On May 29, 2015, the municipality moved pursuant to N.J.S.A. 54:3-27 to dismiss the Complaint for failure to pay local property ... plaintiff opposed the municipality’s motion, arguing that it satisfied N.J.S.A. 54:3-27 prior to the return date of the motion. On July ... the appeal. II. Conclusions of Law The controlling statute is N.J.S.A. 54:3-27, which provides as follows: [a] taxpayer who shall file an ... the manner prescribed in R.S. 54:4-66. Under N.J.S.A. 54:3-27 “up to and including to the first quarter of ... N.J. Super. 401 , 403-04 (App. Div. 1991)). “ N.J.S.A. 54:3-27 applies to direct appeals to the Tax Court and ...

docket:	05377-15
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	20948

12 BRANCHBURG HOSPITALITY LLC, v. TOWNSHIP OF BRANCHBURG, -- rank: 706

... s request that the tax payment requirement be relaxed under N.J.S.A. 54:3-27 since the dismissal under Chapter 91 rendered the issue moot ... due on property, which is the subject of an appeal: N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1. The former, N.J.S.A. 54:3-27, provides in part: A taxpayer who shall file an appeal ... board of taxation as the interests of justice may require. [N.J.S.A. 54:3-27.] 6 N.J.S.A. 54:51A-1 provides in ... tax payment requirement. Therefore, the court will, as permitted by N.J.S.A. 54:3-27, hear this issue. 9 At the time that a complaint ... may require. [N.J.S.A. 54:51A-1(b).] N.J.S.A. 54:3-27 applies to direct appeals to the Tax Court as ...

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

13 ARGYROSOMUS, LLC v. SEABOARD LANDING, LLC -- rank: 694

... The court rejected defendant's claim of irreparable harm, because " N.J.S.A. 54:3-27.2 serves as the statutory authority that prevents the Bank ... in Town of West Orange preceded the effective date of N.J.S.A. 54:3-27.2. The court also rejected defendant's challenge to the ... the judge stated she "found no forfeiture would occur since N.J.S.A. 54:3-27.2 requires the municipality to refund the excess taxes and ... through the first quarter of the current tax year. See N.J.S.A. 54:3-27; see also N.J.S.A. 54:51A-1(b ... of any excess taxes paid, plus five percent interest. See N.J.S.A. 54:3-27.2 (stating that "in the event that a taxpayer is ... App. Div.), certif. denied , 91 N.J. 282 (1982). However, N.J.S.A. 54:3-27.2 provides the statutory authority for both refund and ...

docket:	a5963-13
court:	NJ Superior Court Appellate Division
decided:	2016-10-21
status:	unpublished
citation:
Document Size:	48790

14 CHRISTIAN ASSET MANAGEMENT CORP., Plaintiff v. CITY OF EAST ORANGE, <br -- rank: 687

... pursuant to N.J.S.A. 54:51A-1 and N.J.S.A. 54:3-27. The property in question, designated as Block 692, Lot 24 ... a result of taxpayer’s failure to pay taxes. See N.J.S.A. 54:3-27. Taxpayer then filed the present complaint disputing the 2000 tax ... complaint pursuant to N.J.S.A. 54:51A-1, N.J.S.A. 54:3-27 and Bllum Ltd. Partnership v. Bloomfield Tp. , 15 N.J ... dismissed, delinquency notwithstanding, because of the recent amendments to both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1, as well ... that falls within the purview of the recent amendment to N.J.S.A. 54:3-27. That amendment grants this court discretion to relax the tax ... the aforementioned amendments, because the tax payment requirements articulated in N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 are ...

docket:	04139-00
court:
decided:	2001-07-11
status:
citation:	19 N.J. Tax 469
Document Size:	42830

15 ALBERTO RAMOS v. CITY OF PASSAIC -- rank: 685

... sale certificate to a third party satisfies the purpose of N.J.S.A. 54:3-27 by providing tax revenues to the municipality without regard to ... holding, the court explained that the tax payment requirements of N.J.S.A. 54:3-27 impose the tax obligation on the property, not on the ... property and not the personal obligation of the property owner, N.J.S.A. 54:3-27 must mean that the tax revenues due to a municipality ... agree with the Tax Court that as the purpose of N.J.S.A. 54:3-27 is to insure municipal revenues during a tax appeal, dismissal ... selling municipality acquired its own tax sale certificate. Furthermore, because N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1b preclude appeals ... the following explanation is consistent with the intervenor’s description. N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1b contain ...

docket:	03111-99
court:
decided:	2000-08-11
status:
citation:
Document Size:	104043