Search Rutgers Law Library N.J. Court Opinions

1 Gourmet Dining, LLC v. Union Township -- rank: 1000

... 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 operates ... 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 on ... 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 these ... 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 wish ... 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.A. 54 ... With the subsequent enactment of a related provision, codified at N.J.S.A. 54:4-1.10, the Legislature eliminated for tax exemption purposes “the ...

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

2 /usr/local/share/www/libweb/collections/courts/tax/16504-13opn.opn.html -- rank: 936

... 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.J ... 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 interest ... 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 and ... 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 real property ... whether or not that right or license is actually exercised. [ N.J.S.A. 54:4-1.10 (emphasis added).] The goal and “objective of N. ...

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

3 North Jersey Police Radio Association, Inc. v. Borough of Pompton Lakes -- rank: 869

... 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 Pompton ...

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status:	Unpublished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

4 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 780

... was a "de facto" lease.     The second pertinent statute is N.J.S.A. 54:4-1.10, which provides:     When real property which is exempt from taxation ... private party in connection with an activity conducted for profit . . . ." N.J.S.A. 54:4-1.10.     We need not decide whether in fact the Parsons' contract ... whether Parsons used the properties for a profit-driven purpose, N.J.S.A. 54:4-1.10. Suffice it to say that in either event the tax ... N.J.S.A. 54:4-2.8. Similarly, under N.J.S.A. 54:4-1.10, when a private party uses tax-exempt property in connection ... N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10 based on Parsons' purported lease status or its use. In ...

docket:	A0498-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:
Document Size:	39433

5 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 780

... was a "de facto" lease.     The second pertinent statute is N.J.S.A. 54:4-1.10, which provides:     When real property which is exempt from taxation ... private party in connection with an activity conducted for profit . . . ." N.J.S.A. 54:4-1.10.     We need not decide whether in fact the Parsons' contract ... whether Parsons used the properties for a profit-driven purpose, N.J.S.A. 54:4-1.10. Suffice it to say that in either event the tax ... N.J.S.A. 54:4-2.8. Similarly, under N.J.S.A. 54:4-1.10, when a private party uses tax-exempt property in connection ... N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10 based on Parsons' purported lease status or its use. In ...

docket:	A0495-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:	366 N.J. Super. 626 841 A.2d 990
Document Size:	39465

6 RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant. -- rank: 702

... relating to the New Jersey Highway Authority and relies on N.J.S.A. 54:4-1.10, 4-2.3 and 4-3.3 as well as ... as real estate. The Legislature supplemented this statute by adopting N.J.S.A. 54:4-1.10 in order to "close a loophole ... eliminating the artificial distinction ... private entity was subject to local property tax pursuant to N.J.S.A. 54:4-1.10. The Department of Corrections argued that the property was used ...

docket:	00143-97
court:
decided:	1998-01-26
status:
citation:	18 N.J. Tax 342
Document Size:	99363

7 /usr/local/share/www/libweb/collections/courts/tax/016504-2013opn.opn.html -- rank: 647

... N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10. In response, Gourmet Dining cross-moved for summary judgment, arguing ... N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10. On April 3, 2018, Gourmet Dining and Kean University filed ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	31592

8 CASINO REINVESTMENT DEVELOPMENT AUTHORITY v. CITY OF ATLANTIC CITY -- rank: 608

... In further support of its position, the city refers to N.J.S.A. 54:4-1.10, which provides for the assessment and taxation of real property ...

docket:	00017-99
court:
decided:	1999-11-15
status:
citation:	18 N.J. Tax 463
Document Size:	64566

9 White Oaks Country Club, Inc. v. Township of Franklin -- rank: 583

... are operated pursuant to an operating agreement, not a lease. N.J.S.A. 54:4-1.10 provides that the absence of lease will not, standing only ... assessed and taxed as real property of the private party. [ N.J.S.A. 54:4-1.10.] N.J.S.A. 54:4-2.3 and N.J.S.A. 54:4-1.10 have been interpreted by our Supreme Court as applying only ...

docket:	07436-12
court:	NJ Tax Court
decided:	2017-03-07
status:	unpublished
citation:
Document Size:	52357

10 Rainhold Holding Co., US Postal Service, & Raintree Assocs. v. Freehold Tp. -- rank: 574

... private party in connection with an activity conducted for profit. N.J.S.A. 54:4-1.10. 3 Neither of these exceptions applies here, and with those ... 3 N.J.S.A. 54:4-2.3 and N.J.S.A. 54:4-1.10 in combination are analogous to the Michigan tax statute upheld ...

docket:	07203-93
court:
decided:	1994-09-27
status:
citation:	14 N.J. Tax 266
Document Size:	85488