Search Rutgers Law Library N.J. Court Opinions

1 LOUIS B. OFF v. DIVISION OF TAXATION -- rank: 1000

... The Director contends that the complaint must be dismissed under N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a) because ... within ninety days of the notice. The information conforms with N.J.S.A. 54:34-13 which reads as follows: Any interested person dissatisfied with the ... Court within ninety days of the assessment in accordance with N.J.S.A. 54:34-13 required the court to dismiss the complaint. In the instant ... a regulation, in effect, extends the statute of limitations of N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a) and ... give him the right to disregard the time limitations of N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a), to ... his position that he may ignore the time requirements of N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a) ...

docket:	11123-94
court:
decided:	1996-07-17
status:
citation:	16 N.J. Tax 157
Document Size:	86722

2 COMMITTEE ON OPINION JAMES CONSTRUCTION COMPANY, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION et al. -- rank: 855

... July 1, 1979. N.J.S.A. 54:33-2; N.J.S.A. 54:34-13; N.J.S.A. 54:38-10." The question arises ...

docket:	05268-98
court:
decided:	1999-06-22
status:
citation:	18 N.J. Tax 224
Document Size:	111955

3 Eileen Gifford v. Dir, Div of Taxation -- rank: 780

... rates of taxation. Defendant's motion is made pursuant to N.J.S.A. 54:34-13, appeal from appraisal or assessment, which provides as follows: Any ... file a complaint with the Tax Court in accordance with N.J.S.A. 54:34-13. Even though the letter of October 16, 1992, was sent ... filed within 90 days of the assessment in accordance with N.J.S.A. 54:34-13. No protest and request for a hearing as provided in ... Id. at 274. This statutory provision is the source of N.J.S.A. 54:34-13. The court said, "[t]he jurisdiction of this court in ... A. 54:35-10 applies to this case instead of N.J.S.A. 54:34-13. Peoples Express , supra , 10 N.J. Tax 417, addressed a ... 5, 1992. Plaintiff has not complied with the requirements of N.J.S.A. 54:34-13 for filing a complaint with the Tax Court. Defendant' ...

docket:	07272-94
court:
decided:	1995-05-17
status:
citation:	15 N.J. Tax 51
Document Size:	45993

4 Estate of Josephine Pelligra, Gerald G. Schweighart, Sr., Executor v. Director, Division of Taxation, <br -- rank: 416

... contested question of tax liability was not totally foreclosed. Under N.J.S.A . 54:34-13 and 54:49-14 b, after payment of the additional ...

docket:	04954-04
court:
decided:	2008-02-20
status:
citation:
Document Size:	18609