Search Rutgers Law Library N.J. Court Opinions

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

... 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 in ... 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 N ...

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status:	unpublished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

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

... a refund of the excess taxes plus interest at 5%. N.J.S.A. 54:3-27.2. Thus the only "property" that is irretrievably lost by paying ... obtains a refund of the erroneously exacted tax, plus interest. N.J.S.A. 54:3-27.2. Judge Dougherty's second ground for distinguishing the Appellate Division ...

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

3 Lennox Multi Family Corp v. East Orange -- rank: 867

... five (5), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon assessment ... five (5), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. For each of the three tax years ... of settlement, the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon assessment ... six (6), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon assessment ... five (5), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon assessment ... five (5), the parties agreed that statutory interest pursuant to N.J.S.A. 54:3-27.2 would be waived. A judgment reflecting the agreed upon ...

docket:	03261-09
court:
decided:	2012-10-19
status:
citation:
Document Size:	58248

4 C. ARSENIS v. BOROUGH OF BERNARDSVILLE -- rank: 865

... taxes plus . . . interest within sixty days of the final judgment. N.J.S.A. 54:3-27.2. [General Motors Corp. v. City of Linden, 143 N.J ... to refund overpaid local property taxes to the property owner, N.J.S.A. 54:3-27.2, is the remedy generally sought in a tax appeal. We ...

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

5 INDIA CULTURAL SOCIETY, Plaintiff v. TOWNSHIP OF WAYNE -- rank: 845

... of taxes when an assessment is reduced by appeal. Under N.J.S.A. 54:3-27.2, when a taxpayer successfully appeals an assessment, the taxing district ... are not “due” is implied in the requirement in N.J.S.A. 54:3-27.2 that a tax refund be paid by a municipality � ... taxes as not being due when paid. This interpretation of N.J.S.A. 54:3-27.2 is not contradicted by City of Atlantic City v. N ... the court. It does not conflict with the recognition in N.J.S.A. 54:3-27.2 that, when taxes are reduced by judgment, the taxpayer should ... an interpretation of the phrase “excess taxes paid” in N.J.S.A. 54:3-27.2 and the reference to “taxes” in N.J.S ... the statutory construction in Zink supports a conclusion that, under N.J.S.A. 54:3-27.2 and N.J.S.A. 54:4-69.2, ...

docket:	00231-01
court:
decided:	2003-05-27
status:
citation:	20 N.J. Tax 623
Document Size:	43338

6 LINDA M. HARRINGTON v. DIRECTOR, DIVISION OF TAXATION -- rank: 834

... should one ultimately be filed, is fully resolved. In contrast, N.J.S.A. 54:3-27.2, which applies only in the local property tax context, provides ... within 60 days of the date of final judgment.” N.J.S.A. 54:3-27.2. This statute has been interpreted to require the municipality to ... support of his position. Yet, Universal Box is based on N.J.S.A. 54:3-27.2, which applies only in the local property tax context, and ... in this court’s view, undermines the Director’s position. N.J.S.A. 54:3-27.2 evidences the fact that the Legislature provided for an effective ...

docket:	09529-11
court:	NJ Tax Court
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	46588

7 UNIVERSAL FOLDING BOX CO., INC., Plaintiff v. HOBOKEN CITY, -- rank: 829

... payment of tax refunds by the municipality to the taxpayer. N.J.S.A. 54:3-27.2 controls the next stage of the proceeding and provides as ... ” at which time the tax refund provision becomes operative. N.J.S.A. 54:3-27.2. It would be unreasonable to conclude that the Legislature intended ... for a taxing district to refund excess taxes pursuant to N.J.S.A. 54:3-27.2 does not become operative while the taxing district still has ... the assessment, and does not require the payment of money. N.J.S.A. 54:3-27.2 is the sole authority governing the right of a taxpayer ... time wherein all appeals are exhausted. Taxpayer next contends that N.J.S.A. 54:3-27.2, which requires all appeal rights to expire prior to refunding ... J. 240 (1950). 3 Taxpayer argues that the aforementioned statute ( N.J.S.A. 54:3-27.2) effectively stays taxpayer’s alleged right to receive tax ...

docket:	01445-94
court:	NJ Tax Court
decided:	2000-08-21
status:	published
citation:	19 N.J. Tax 141
Document Size:	41940

8 NORTH ORATON URBAN RENEWAL v. CITY OF EAST ORANGE -- rank: 820

... court is not persuaded by the City’s argument that N.J.S.A. 54:3-27.2 warrants the issuance of a stay. That statute provides that ... within 60 days of the date of final judgment.” N.J.S.A. 54:3-27.2. This statute has been interpreted to require the municipality to ... 2003). The City argues that because this court referred to N.J.S.A. 54:3-27.2 when determining that the City be required to issue its ... court is not convinced that it has authority to apply N.J.S.A. 54:3-27.2, which is not directly applicable here, to override the clear ...

docket:	010755-20
court:	NJ Tax Court
decided:	2016-07-15
status:	unpublished
citation:
Document Size:	44032

9 DSC OF NEWARK ENTERPRISES, INC. v. SOUTH PLAINFIELD BOROUGH -- rank: 815

... 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 of ... 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 outstanding ... the defendant to pay the amounts due it pursuant to N.J.S.A. 54:3-27.2 as a consequence of the judgments issued by this court ... amounts then delinquent, and apply that deduction to the delinquencies. N.J.S.A. 54:3-27.2; N.J.S.A. 54:4-134. It is thus ... the Tax Court judgments provided that statutory interest pursuant to N.J.S.A. 54:3-27.2 would not be paid on the refund due the taxpayer ... 470. Consequently, defendant is directed to pay interest pursuant to N.J.S.A. 54:3-27.2 on the refund due the plaintiff, less the deductions ...

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

10 SCOTT DICKERSON, v. TOWN OF DOVER -- rank: 804

... 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 settlement ... 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 four ... 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 provided ... 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 June ... 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 tax ... 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 of ...

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

11 OF THE PETRIE RETAIL, INC., Plaintiff v. TOWN OF SECAUCUS, -- rank: 804

... following standard clause waiving statutory interest: Statutory interest pursuant to N.J.S.A. 54:3-27.2 having been waived by taxpayer, shall not be paid provided ... this court. Is taxpayer entitled to statutory interest pursuant to N.J.S.A. 54:3-27.2? That result notwithstanding, the court must then determine whether to ... statutory interest on any of the aforementioned judgments, pursuant to N.J.S.A. 54:3-27.2, which provides: In the event that a taxpayer is successful ... delinquencies . . . within 60 days of the date of final judgment. [N.J.S.A. 54:3-27.2.] Taxpayer contends it is entitled to statutory interest on judgments ... promote unnecessary delay, it runs contrary to the purpose of N.J.S.A. 54:3-27.2. Thus, this court holds the final judgments entered on September ... jurisdiction to determine that the refund was paid in time. N.J.S.A. 54:3-27.2 requires a municipality to refund any excess taxes together ...

docket:	02343-96
court:
decided:	2001-05-31
status:
citation:	19 N.J. Tax 356
Document Size:	42789

12 ARGYROSOMUS, LLC v. SEABOARD LANDING, LLC -- rank: 760

... 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 from ... 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 taxes ... 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 interest ... 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 successful ... 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 interest. See ... entitled to a refund should it succeed on appeal. See N.J.S.A. 54:3-27.2; see also Fifth Roc Jersey Assocs., L.L.C. ...

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

13 FABER BROTHERS, INC v. BOROUGH OF PARAMUS -- rank: 754

... the parties' agreement compelled defendant to pay statutory interest, see N.J.S.A. 54:3-27.2, on the refund. The Tax Court found in plaintiff's ... the form of a monetary refund. Statutory interest, pursuant to N.J.S.A. 54:3-27.2, having been waived by taxpayer, shall not be paid provided ... which event defendant had to pay interest in accordance with N.J.S.A. 54:3-27.2. Defendant urges we consider extrinsic evidence on the issue of ... settles an appeal of a real property assessment, consistent with N.J.S.A. 54:3-27.2 2 , it inserts language into the agreement stating defendant has ... Court's order compelling it to pay statutory interest under N.J.S.A. 54:3-27.2. II On April 11, 2013, the Tax Court ordered defendant ... the trial court did not calculate interest in accordance with N.J.S.A. 54:3-27.2, contending it is entitled to a total of $93, ...

docket:	a4083-12
court:	NJ Superior Court Appellate Division
decided:	2014-06-26
status:	unpublished
citation:
Document Size:	25383

14 /usr/local/share/www/libweb/collections/courts/appellate/007048-20.opn.html -- rank: 738

... should one ultimately be filed, is fully resolved. In contrast, N.J.S.A. 54:3-27.2, which applies only in the local property tax context, provides ... within 60 days of the date of final judgment.” N.J.S.A. 54:3-27.2. This statute has been interpreted to require the municipality to ... support of his position. Yet, Universal Box is based on N.J.S.A. 54:3-27.2, which applies only in the local property tax context, and ... in this court’s view, undermines the Director’s position. N.J.S.A. 54:3-27.2 evidences the fact that the Legislature provided for an effective ...

docket:	007048-20
court:	NJ Tax Court
decided:	2016-12-16
status:	unpublished
citation:
Document Size:	50299

15 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 738

... to 1976, other than under the local property tax ( see N.J.S.A. 54:3- 27.2), there was no provision for the award of interest on ... 1, N.J.S.A. 54A:9-7(f), or N.J.S.A. 54:3-27.2 applicable to the Municipal Tax Authorization Law, refunds under the ...

docket:	07941-97
court:
decided:	1998-12-02
status:
citation:
Document Size:	112007