Search Rutgers Law Library N.J. Court Opinions

1 North Jersey Police Radio Association, Inc. v. Borough of Pompton Lakes -- rank: 1000

... presented that NJPRA’s leasehold interest was being taxed under N.J.S.A. 54:4-2.3 or N.J.S.A. 54:4-1.10. North ...

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status:	Unpublished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

2 Gourmet Dining, LLC v. Union Township -- rank: 960

... also created limitations on the otherwise exempt status of property. N.J.S.A. 54:4-2.3 provides that real property entitled to tax exemption loses its ... to taxation, just as a leasehold estate would be under N.J.S.A. 54:4-2.3. Gourmet Dining, LLC, owned and operated a fine dining restaurant ... purposes,” the Tax Court found the property taxable under N.J.S.A. 54:4-2.3 and N.J.S.A. 54:4-1.10. Id ... to the determination of whether tax exemption would apply under N.J.S.A. 54:4-2.3 or -1.10. (pp. 21-25) 3. The Appellate Division� ... on the otherwise exempt status of property. In that 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. 54:4-2.3 provides that real property entitled to tax exemption loses ...

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

3 /usr/local/share/www/libweb/collections/courts/tax/16504-13opn.opn.html -- rank: 940

... the portion of the building it occupies and possesses under N.J.S.A. 54:4-2.3 or N.J.S.A. 54:4-1.10, or ... the Ursino Restaurant facility at Kean University.” Relying upon N.J.S.A. 54:4-2.3, Union Township maintained that Gourmet Dining was a “lessee� ... fundamentally a leasehold, and subject to local property tax under N.J.S.A. 54:4-2.3. Alternatively, Union Township argues that regardless whether Gourmet Dining’s ... property tax in the instant matter. 4. Leasehold Taxing Act - N.J.S.A. 54:4-2.3 Gourmet Dining and Kean argue that Gourmet Dining’s interest ... in the subject property is not subject to taxation under N.J.S.A. 54:4-2.3 because it occupies the property as a manager and operator ... lessee thereof, or his assignee, and assessed as real estate. [N.J.S.A. 54:4-2.3.] It is important to emphasize that when a tax- ...

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

4 RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant. -- rank: 741

... property leased to a person whose property is not exempt." N.J.S.A. 54:4-2.3. The statute states: When real estate exempt from taxation is ...

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

5 White Oaks Country Club, Inc. v. Township of Franklin -- rank: 709

... lessee thereof, or his assignee, and assessed as real estate. [ N.J.S.A. 54:4-2.3.] Evidence in the motion record plainly establishes that the DEP ... use does not render the real property taxable pursuant to [ N.J.S.A. 54:4-2.3], the real property shall be assessed and taxed as real ... 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 ...

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

6 /usr/local/share/www/libweb/collections/courts/tax/016504-2013opn.opn.html -- rank: 707

... the Ursino Restaurant facility at Kean University.” Relying on N.J.S.A. 54:4-2.3, Union Township’s tax assessor maintained that Gourmet Dining was ... that Gourmet Dining was subject to local property tax under N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10 ... as Ursino restaurant was subject to local property tax under N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10 ...

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

7 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 702

... pertinent here. The first, known as the Leasehold Taxing Act, N.J.S.A. 54:4-2.3, provides: ����When real estate exempt from taxation is leased to ... in fact the Parsons' contract was a "de facto" lease, N.J.S.A. 54:4-2.3, or whether Parsons used the properties for a profit-driven ... legally incorrect assumption, that they were assessing the State under N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10 ...

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

8 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 702

... pertinent here. The first, known as the Leasehold Taxing Act, N.J.S.A. 54:4-2.3, provides: ����When real estate exempt from taxation is leased to ... in fact the Parsons' contract was a "de facto" lease, N.J.S.A. 54:4-2.3, or whether Parsons used the properties for a profit-driven ... legally incorrect assumption, that they were assessing the State under N.J.S.A. 54:4-2.3 and/or N.J.S.A. 54:4-1.10 ...

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

9 Jersey Shore Medical Center v. Neptune Township -- rank: 677

... Jersey Shore. Evid. R. 401. On the other hand, under N.J.S.A. 54:4-2.3, exempt property that is leased to a person whose property ... back to Jersey Shore. It might be argued that under N.J.S.A. 54:4-2.3, the child care center is taxable to Modern Health Affiliates ... the property is both owned and operated by Jersey Shore, N.J.S.A. 54:4-2.3 would not apply even if Modern Health were not itself ...

docket:	00564-93
court:
decided:	1994-04-13
status:
citation:	14 N.J. Tax 49
Document Size:	89579

10 HAYES HOMES URBAN RENEWAL CORP., Plaintiff v. CITY OF NEWARK -- rank: 633

... municipality effectively terminate the property’s exempt status pursuant to N.J.S.A. 54:4-2.3, which states: When real estate exempt from taxation is leased ... question may not be assessed to a “lessee” under N.J.S.A. 54:4-2.3 [ supra ] even if it be assumed that the transaction would ...

docket:	00277-00
court:
decided:	2003-02-28
status:
citation:	20 N.J. Tax 528
Document Size:	33092

11 Rainhold Holding Co., US Postal Service, & Raintree Assocs. v. Freehold Tp. -- rank: 629

... a lease of federally owned property to a commercial tenant. N.J.S.A. 54:4-2.3. In such event, the tax lien is against the leasehold ... Little Ferry , supra , 126 N.J.L. at 340. 3 N.J.S.A. 54:4-2.3 and N.J.S.A. 54:4-1.10 in ...

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

12 GOURMET DINING, LLC v. UNION TOWNSHIP -- rank: 552

... that Gourmet Dining is subject to local property taxes under N.J.S.A. 54:4-2.3. The statute provides in pertinent part that [w]hen real ...

docket:	a4799-17
court:	NJ Superior Court Appellate Division
decided:	2019-05-31
status:	Published
citation:	459 N.J.Super. 323 210 A.3d 917
Document Size:	33830