Search Rutgers Law Library N.J. Court Opinions

1 VERIZON NEW JERSEY, INC v. BOROUGH OF HOPEWELL -- rank: 1000

... 2009 on its business personal property in the Borough under N.J.S.A. 54:4-1. In two published decisions, A-2909-18 2 the Tax ... The Legislature also simultaneously amended the local property tax law, N.J.S.A. 54:4-1, to provide that personal property taxable locally included 'only tangible ... by adding the qualifier 'local exchange' to 'telephone companies' in N.J.S.A. 54:4-1 and by defining a 'local exchange telephone company' to essentially ... but before deregulation of the local markets, the Legislature amended N.J.S.A. 54:4-1 by limiting the statute's applicability to local exchange telephone ... taxation of A-2909-18 10 business personal property under N.J.S.A. 54:4-1. Instead, they became taxable as ordinary corporations under the CBT ... c. 162, §§ 1-78. The relevant changes to N.J.S.A. 54:4-1 in Section 60, L. 1997, c. 162, § 60 ...

docket:	a2909-18
court:	NJ Superior Court Appellate Division
decided:	2023-06-14
status:	Unpublished
citation:
Document Size:	181864

2 VALENTINA TARTIVITA v. BOROUGH OF UNION BEACH -- rank: 927

... indeed is precisely what is expected of any assessor under N.J.S.A. 54:4-1, which provides that an assessor must “value[] and assess ... To the contrary, this statement restates the obligations explicated in N.J.S.A. 54:4-1 and the first sentence of 54:4-23, and the ...

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

3 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 923

... the tax assessment is its classification as real or personal. N.J.S.A. 54:4-1. Although “[m]ost property will fall readily into either ... is different from classifications of real and personal property under N.J.S.A. 54:4-1 which would have an impact on the quantum of the ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203

4 CITY OF JERSEY CITY v. TOWNSHIP OF PARSIPPANY-TROY HILLS -- rank: 923

... this statute, but was defining “improvement” as used in N.J.S.A. 54:4-1 for purposes of distinguishing an “improvement” from “personal ...

docket:	09660-91
court:
decided:	1997-06-11
status:
citation:	16 N.J. Tax 504
Document Size:	184871

5 North Jersey Police Radio Association, Inc. v. Borough of Pompton Lakes -- rank: 914

... 2018, 2020, and 2021 tax years as real property under N.J.S.A. 54:4-1. Moreover, no evidence was presented that NJPRA’s leasehold interest ... under N.J.S.A. 54:4-2.3 or N.J.S.A. 54:4-1.10. North Jersey Police Radio Association, Inc. v. Borough of ... real and personal . . . shall be subject to taxation annually. . . .” N.J.S.A. 54:4-1. As our Supreme Court has expressed, in considering the grant ... our statutes differentiate between real property and personal property. See N.J.S.A. 54:4-1. Real property includes all land and improvements, including personal property ... to support, shelter, contain, enclose or house persons or property. [N.J.S.A. 54:4-1.] Moreover, our State’s legal authorities have drawn a distinction ... line of cases concluded that under the Business Retention Act, N.J.S.A. 54:4-1.13 to 2.13, where “[t]he towers ...

docket:	009657-18
court:	NJ Superior Court Appellate Division
decided:	2022-11-03
status:	Unpublished
citation:
Document Size:	108179

6 /usr/local/share/www/libweb/collections/courts/tax/13203-13opn.opn.html -- rank: 886

... real and personal. . . shall be subject to taxation annually. . . .” N.J.S.A. 54:4-1. Our State’s Constitution of 1947 expressly limits the Legislature� ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	61148

7 Gourmet Dining, LLC v. Union Township -- rank: 873

... person or entity whose property is not exempt. And, under N.J.S.A. 54:4-1.10, an arrangement that is not technically a lease but ... under N.J.S.A. 54:4-2.3 and N.J.S.A. 54:4-1.10. Id. at 424-26. The Appellate Division reversed, relying ... of the restaurant facility, not a tenant or lessee. Because N.J.S.A. 54:4-1.10 so clearly intends to cover user arrangements such as ... of that statute’s applicability here. Ursino is taxable under N.J.S.A. 54:4-1.10, through which the Legislature indicated that it did not ... § 1, ¶¶ 1(a) and 2; see also N.J.S.A. 54:4-1 (“All property real and personal within the jurisdiction of ... respect, N.J.S.A. 54:4-2.3 and N.J.S.A. 54:4-1.10 are relevant in this appeal. N.J.S. ...

docket:	a-8-19
court:	NJ Supreme Court
decided:	2020-06-30
status:
citation:
Document Size:	70339

8 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 868

... district to tax annually all real property in the district, N.J.S.A. 54:4-1, excluding real property that has been exempted by the Legislature ...

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

9 NBCP Urban Renewal Partnership v. City of Newark -- rank: 864

... Retention Act (the “BRA”), L. 1992, c. 24, amending N.J.S.A. 54:4-1, on the terms of the tax exemption granted to the ... the issuance of the certificate of occupancy, the Legislature amended N.J.S.A. 54:4-1 through the passage of the BRA. L. 1992, c. 24 ... to the annual service charge, and that the amendment to N.J.S.A. 54:4-1 eliminated the Turbines from real property taxation, and thus from ... basis of the annual service charge makes no reference to N.J.S.A. 54:4-1, and thus there is no requirement that the total project ... two issues have been presented for my determination: (1) whether N.J.S.A. 54:4-1 and N.J.S.A. 40:55C-40 to -76 ... the total project cost subject to the annual service charge. N.J.S.A. 54:4-1 provides for the imposition of a tax on all ...

docket:	05635-95
court:
decided:	1997-09-30
status:
citation:	17 N.J. Tax 59
Document Size:	99511

10 JOSEPH G. COLACITTI v. PHILIP D. MURPHY -- rank: 862

... annual LPT unless it has been expressly exempted from taxation. N.J.S.A. 54:4-1. Our “Legislature may exempt certain property from the Uniformity ...

docket:	L-0738-21
court:	NJ Superior Court Appellate Division
decided:	2023-01-09
status:
citation:
Document Size:	103461

11 VERIZON NEW JERSEY INC. v. HOPEWELL BOROUGH -- rank: 860

... carrier is not a “local exchange telephone company” under N.J.S.A. 54:4-1. New York SMSA Ltd. Partnership v. East Hanover Twp., 13 ... Tax Court decision wherein the court determined that, pursuant to N.J.S.A. 54:4-1, Verizon is subject to a statutorily imposed tax on its ... v. Hopewell Borough, 26 N.J. Tax 400 (Tax 2012). N.J.S.A. 54:4-1 does not define the term “local telephone exchange” and ... § 251, 259; 47 C.F.R. §59.1. N.J.S.A. 54:4-1 imposes on certain telecommunications carriers an annual local tax on ... personal property however is not subject to the tax.3 N.J.S.A. 54:4-1 defines the term “local exchange telephone company” as a ... a. Relevant Terms, Phrases and Definitions Although not defined in N.J.S.A. 54:4-1, the following phrases or terms are defined or explained ...

docket:	12215-09
court:	NJ Tax Court
decided:	2012-06-26
status:	Published
citation:
Document Size:	68708

12 Railway Avenue Properties LLC, v. Paterson City -- rank: 853

... real and personal. . . shall be subject to taxation annually. . . .” N.J.S.A. 54:4-1. Our State’s Constitution of 1947 expressly limits the Legislature� ...

docket:	014599-15
court:	NJ Tax Court
decided:	2018-09-04
status:	Unpublished
citation:
Document Size:	88023

13 NEW JERSEY-AMERICAN WATER CO., INC., v. BOROUGH OF JAMESBURG -- rank: 844

... J.L. 255 . The municipality further contends that, pursuant to N.J.S.A. 54:4-1.12, 6 the taxpayer’s tank is subject to taxation. N.J.S.A. 54:4-1.12 is not a provision of the Franchises and Gross ... owned by public water and sewerage utility companies. Even if N.J.S.A. 54:4-1.12 was applicable to property owned by public water and ... does not make the subject tank taxable as real property. N.J.S.A. 54:4-1.12 states: For the purposes of chapter 4 of Title ... Court clarified which tanks qualify as “storage tanks” under N.J.S.A. 54:4-1.12: Based on the dictionary definitions, the analysis in Tamton ... 5 N.J. Tax 209 (1983)], the legislative history of N.J.S.A. 54:4-1.12, and the legislative history and policy considerations discussed ...

docket:	04312-01
court:
decided:	2003-05-28
status:
citation:	20 N.J. Tax 637
Document Size:	69632

14 /usr/local/share/www/libweb/collections/courts/tax/16504-13opn.opn.html -- rank: 840

... under N.J.S.A. 54:4-2.3 or N.J.S.A. 54:4-1.10, or, is exempt from local property tax under N ... in the subject property is nevertheless subject to taxation under N.J.S.A. 54:4-1.10. Gourmet Dining and Kean assert that Gourmet Dining’s ... public purpose and thus, is not subject to taxation under N.J.S.A. 54:4-1.10. Moreover, they argue that Ursino is part of Kean ... real and personal . . . shall be subject to taxation annually. . . .” N.J.S.A. 54:4-1. Our Legislature’s authority to grant tax exemptions is expressly ... 54:4-2.3. 5. Taxation of otherwise exempt property - N.J.S.A. 54:4-1.10 N.J.S.A. 54:4-1.10 imposes an assessment and taxation on otherwise-exempt ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	101744

15 HOWELL TOWNSHIP, Plaintiff v. MONMOUTH COUNTY BOARD OF <br -- rank: 834

... evidence before it, the matter is ripe for summary judgment. N.J.S.A. 54:4-1 defines the scope of the poperty tax as follows: All ... improvement” in the added assessment statute as it did in N.J.S.A . 54:4-1. There is a clear distinction between the terms “improvement� ... Business Retention Act, L. 1992, c. 23, §3, amending N.J.S.A. 54:4-1, and both counsel have referred to this definition for guidance ... supporting , sheltering, containing, enclosing or housing persons or property .” N.J.S.A. 54:4-1.15 (emphasis added.) See also , N.J.A.C. 18 ... Business Retention Act, L. 1992, c. 23, §3, amending N.J.S.A. 54:4-1, clearly indicates that the Legislature did not agree with the ... S.A. 1:1-1. There is no indication in N.J.S.A. 54:4-1.15 that the Legislature contemplated the word “support” ...

docket:	07782-97
court:
decided:	1999-03-19
status:
citation:	18 N.J. Tax 149
Document Size:	98854