Search Rutgers Law Library N.J. Court Opinions

1 Borough of Mendham v. Director, Division of Taxation -- rank: 1000

... law and the New Jersey Constitution. The Municipalities point to N.J.S.A. 54:4-2.25, -2.26, N.J.S.A. 54:1-35.1 ... of county government costs. In opposition, the Director argues that N.J.S.A. 54:4-2.25 and -2.26 are inapplicable to equalization matters and inappropriate ... 549. Statutory Law The court rejects the Municipalities contention that N.J.S.A. 54:4-2.25 and -2.26 prohibit the Director from calculating his average ... an average true value that exceeds the equalized true value . N.J.S.A. 54:4-2.25 provides in part that: real property subject to assessment and ... than 100% of the standard of value”. The language of N.J.S.A. 54:4-2.25 and -2.26 specifically identifies these provisions as applying to ...

docket:	20479-10
court:
decided:	2011-01-28
status:
citation:
Document Size:	160185

2 Township of Jefferson v. Morris County Board of Taxation -- rank: 972

... Clause of the New Jersey Constitution and is contrary to N.J.S.A. 54:4-2.25 and -2.26. 3 For the reasons herein set forth ... Uniformity Clause of the New Jersey Constitution, as well as N.J.S.A. 54:4-2.25 and -2.26. Jefferson does not challenge the use of ... tax burden of that municipality.’”) (citations omitted). c. N.J.S.A. 54:4-2.25 and -2.26 N.J.S.A. 54:4-2.25 provides that: real property subject to assessment and taxation for ... and is equivalent to Jefferson’s equalized true value . Accordingly, N.J.S.A. 54:4-2.25 and -2.26 prohibit the Board from apportioning Jefferson’s ... by the court in Jefferson , where this court found that N.J.S.A. 54:4-2.25 and -2.26 apply to county boards of taxation. ...

docket:	01746-11
court:
decided:	2011-03-08
status:
citation:
Document Size:	68175

3 JOHN E. KEANE v. THE TOWNSHIP OF MONROE -- rank: 965

... of true value established by each county board of taxation. N.J.S.A. 54:4-2.25, -2.27. The term “true value” is not defined ...

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

4 Berkeley Heights Township v. Connell Corporate Center I, LLC -- rank: 907

... Appeals , 137 N.J.L. 634 , 635 (Sup. Ct. 1948) ; N.J.S.A. 54:4-2.25; N.J.S.A. 54:4-23. The implementing legislation ... shall be the true value of such real property. . .” N.J.S.A. 54:4-2.25. Stated succinctly, in New Jersey, “it is the fee ... the property as of the assessment date, as required under N.J.S.A. 54:4-2.25. Moreover, the 2014 Appraisal Report was prepared to facilitate defendants ...

docket:	009767-20
court:	NJ Tax Court
decided:	2016-09-23
status:	unpublished
citation:
Document Size:	57024

5 North Ave East, LLC v. Elizabeth City -- rank: 804

... § 1, ¶ 1 of the New Jersey Constitution and N.J.S.A. 54:4-2.25. See Inmar Assocs., Inc. v. Carlstadt, 112 N.J. 593 ...

docket:	001028-09
court:	NJ Tax Court
decided:	2018-09-21
status:	Unpublished
citation:
Document Size:	74695

6 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 797

... no change in the statutory assessment criterion of true value. N.J.S.A. 54:4-2.25 mandates that the standard of value at which all real ...

docket:	11369-93
court:
decided:	1995-07-24
status:
citation:	15 N.J. Tax 231
Document Size:	172212

7 TOWNSHIP OF JEFFERSON v. DIRECTOR, DIVISION OF TAXATION -- rank: 681

... did not violate either statutory law as set forth in N.J.S.A. 54:4-2.25 and -2.26 and in N.J.S.A. 54 ... New Jersey Constitution's Uniformity Clause. The judge determined that N.J.S.A. 54:4-2.25 and -2.26 did not apply to the Director's ... at 136-37. And he again rejected the argument that N.J.S.A. 54:4-2.25 and -2.26 prohibited the Board from apportioning the Township ...

docket:	a0613-11
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	published
citation:	427 N.J.Super. 347 48 A.3d 1126
Document Size:	25359

8 TOWNSHIP OF JEFFERSON v. DIRECTOR, DIVISION OF TAXATION - and DEPARTMENT OF THE TREASURY, and MORRIS COUNTY BOARD OF TAXATION TOWNSHIP OF JEFFERSON v. MORRIS COUNTY BOARD OF TAXATION -- rank: 681

... did not violate either statutory law as set forth in N.J.S.A. 54:4-2.25 and -2.26 and in N.J.S.A. 54 ... New Jersey Constitution's Uniformity Clause. The judge determined that N.J.S.A. 54:4-2.25 and -2.26 did not apply to the Director's ... at 136-37. And he again rejected the argument that N.J.S.A. 54:4-2.25 and -2.26 prohibited the Board from apportioning the Township ...

docket:	a3013-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	published
citation:
Document Size:	25426

9 HARCLAY HOUSE, Plaintiff v. EAST ORANGE CITY, <br -- rank: 623

... fee simple interest which is assessed for property tax purposes. N.J.S.A. 54: 4-2.25, :4-23. Furthermore, as is shown below, the subject property ...

docket:	00512-98
court:
decided:	2000-02-22
status:
citation:	18 N.J. Tax 564
Document Size:	51496

10 PENNS GROVE GARDENS LTD., Plaintiff, vs. PENNS GROVE BOROUGH -- rank: 578

... which is the value of all interests in the property. N.J.S.A. 54:4-2.25; Town of Kearny v. Div. of Tax Appeals , 137 N ...

docket:	03741-97
court:
decided:	1999-07-26
status:
citation:	18 N.J. Tax 253
Document Size:	63587

11 Martin & Margaret Caulfield v. Surf City Borough -- rank: 558

... the property. Judge Crabtree rejected that result and, relying on N.J.S.A. 54:4-2.25 and N.J.S.A. 54:4.2.26, concluded ...

docket:	10296-93
court:
decided:	1994-07-18
status:
citation:	14 N.J. Tax 118
Document Size:	44060

12 VERNON W. HILL v. TOWNSHIP OF MOORESTOWN -- rank: 499

... taxation. See N.J. Const. art. VIII, ¶ 1(a); N.J.S.A. 54:4-2.25. The statutory means to effectuate their constitutional right to equal ...

docket:	009783-08
court:	NJ Tax Court
decided:	2020-01-06
status:	Unpublished
citation:
Document Size:	34762