Search Rutgers Law Library N.J. Court Opinions

1 INDIA CULTURAL SOCIETY, Plaintiff v. TOWNSHIP OF WAYNE -- rank: 1000

... or both, which may be applied against delinquencies pursuant to [ N.J.S.A. 54:4-134], within sixty days of the date of final judgment.” Under N.J.S.A. 54:4-134, if, at the time a refund is due, any property ... then due or to become due on such property”) and N.J.S.A. 54:4-134 (allowing a municipality to apply a tax refund against delinquent ...

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

2 GENERAL CERAMICS, INC. v. BOROUGH OF WANAQUE -- rank: 992

... different owner.” GC argues that, under the applicable statute, N.J.S.A. 54:4-134, a municipality may not set off a refund due to ... resulting from Haskell’s nonpayment of taxes for later years. N.J.S.A. 54:4-134 provides in relevant part as follows: Whenever the owner of ... owner or owners,” included in the 1987 amendment to N.J.S.A. 54:4-134 appears to relate specifically to delinquencies in these taxes. The ... owner holds title against delinquencies attributable to a successor owner. N.J.S.A. 54:4-134, in its original and amended versions, does not contain any ... 1. Consequently, in enacting (in 1983) and amending (in 1987) N.J.S.A. 54:4-134, the Legislature had available an existing and related example of ... A. 54:4-69.2 when it enacted and amended N.J.S.A. 54:4-134. The Legislature’s failure to include a continuity of ...

docket:	01584-99
court:
decided:	2003-11-06
status:
citation:	21 N.J. Tax 133
Document Size:	18144

3 DSC OF NEWARK ENTERPRISES v. BOROUGH OF SOUTH PLAINFIELD -- rank: 981

... remainder or $8,882.12, all under the authority of N.J.S.A. 54:4-134. N.J.S.A. 54:4-134 permits a municipality to apply a property tax refund against ... from the refund towards delinquent sewer charges in accordance with N.J.S.A. 54:4-134. The statute authorizes a municipality to apply a tax refund ... 930 refund due plaintiff to satisfy delinquent sewer charges under N.J.S.A. 54:4-134 does not change the calculation of the tax refund due ... A sewer-charge dispute crystallized in this instance simply because N.J.S.A. 54:4-134 enables a municipality to apply the refund due from a ... to satisfy unpaid sewer charges. The borough’s election of N.J.S.A. 54:4-134 as a collection remedy cannot change the fundamental nature ...

docket:	08503-94
court:
decided:	1997-07-11
status:
citation:	17 N.J. Tax 510
Document Size:	47472

4 DSC OF NEWARK ENTERPRISES, INC. v. SOUTH PLAINFIELD BOROUGH -- rank: 944

... the tax collector credited an overpayment of taxes pursuant to N.J.S.A. 54:4-134, 5 which permits a municipality to credit delinquent taxes and ... the delinquencies. N.J.S.A. 54:3-27.2; N.J.S.A. 54:4-134. It is thus clear that defendant is entitled to offset ...

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

5 Pine Street Management v. East Orange -- rank: 873

... to set-off delinquent taxes against tax refunds codified at N.J.S.A. 54:4-134 takes priority over the attorney's lien codified at N ... Accordingly, the City of East Orange exercised its option under N.J.S.A. 54:4-134 to set-off against the amount of the refund due ... of the City's right of set-off pursuant to N.J.S.A. 54:4-134) and therefore the attorney's lien cannot be enforced. I ... The basis of my opinion is that in this case N.J.S.A. 54:4-134, the municipal right to set-off refunds against taxes due ... 54:5-9. Thus, the right of set-off under N.J.S.A. 54:4-134 which derives from the municipal lien for taxes would seem ... judgment which it obtained. The City had a right under N.J.S.A. 54:4-134 to a set-off for delinquent taxes in the ...

docket:	05118-93
court:
decided:	1995-04-13
status:
citation:	15 N.J. Tax 31
Document Size:	24030