Search Rutgers Law Library N.J. Court Opinions

1 Francis E. and Judith B. Batcha v. Hopewell Township -- rank: 1000

... after December 15, 1995, the effective date of the enactment. N.J.S.A. 54:4-23.13.c. The language of the statute requires that a taxpayer ...

docket:	05217-96
court:
decided:	1997-06-13
status:
citation:	18 N.J. Tax 1
Document Size:	64782

2 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 963

... imposing an added assessment for the year of change. See N.J.S.A. 54:4-23.13 (if there is a change in use after the application ... county board of taxation should deny the farmland assessment application. N.J.S.A. 54:4-23.13. 6 Assessment . . . [should] be made for the tax year 2018â ... of farmland assessment for the Subject, an added assessment under N.J.S.A. 54:4-23.13 would be appropriate since there was a change in use ...

docket:	012593-21
court:	NJ Superior Court Appellate Division
decided:	2022-05-25
status:	Unpublished
citation:
Document Size:	35699

3 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, Defendant. -- rank: 947

... with the tax assessor by August 1 of each year, N.J.S.A. 54:4-23.13, and filing an annual application is one of the specific ... legislative scheme. Therefore, the word “shall” as used within N.J.S.A. 54:4-23.13 is construed to mean “must.” The filing deadline ... v. Petkevis , 2 N.J. Tax 85, 93 (Tax 1980).] N.J.S.A. 54:4-23.13 provides that a farmland assessment application “shall be submitted ... on railroad property, do not suggest a different result. Under N.J.S.A. 54:4-23.13, an assessor may impose an added assessment on property which ...

docket:	00664-97
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 291
Document Size:	54267

4 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 943

... imposing an added assessment for the year of change. See N.J.S.A. 54:4-23.13 (if there is a change in use after the application ... county board of taxation should deny the farmland assessment application. N.J.S.A. 54:4-23.13. 6 Assessment . . . [should] be made for the tax year 2018â ... of farmland assessment for the Subject, an added assessment under N.J.S.A. 54:4-23.13 would be appropriate since there was a change in use ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34691

5 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 939

... v. Twp. of Howell , 138 N.J. 598 , 619 (1994); N.J.S.A. 54:4-23.13; N.J.A.C. 18:15-2.2(b), -2 ... this act shall be determined for each tax year separately." N.J.S.A. 54:4-23.13. Having concluded that the Tax Court erred in giving the ...

docket:	a3340-11
court:	NJ Superior Court Appellate Division
decided:	2013-05-30
status:	published
citation:
Document Size:	70689

6 ALL MONMOUTH LANDSCAPING v. MANALAPAN TOWNSHIP, <br -- rank: 886

... the assessor of the taxing district[.] (emphasis supplied) See also N.J.S.A. 54:4-23.13: Eligibility of land for valuation, assessment and taxation under this ...

docket:	07199-05
court:
decided:	2006-10-20
status:
citation:
Document Size:	29843

7 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 882

... under the Act is determined separately for each tax year. N.J.S.A. 54:4-23.13. The owner of the land must submit an application to ...

docket:	a-9-94
court:	njsupreme
decided:	1994-12-22
status:
citation:	138 N.J. 598
Document Size:	85094

8 Paul, Daniel & Hyman Wishnick v. Upper Freehold Tp. -- rank: 870

... on or before August 1 of the pre-tax year. N.J.S.A. 54:4-23.13. If an extension of time is granted by the assessor ... See N.J.S.A. 54:4-23.6 and N.J.S.A. 54:4-23.13. Under N.J.S.A. 54:4-23.14, the ... claim to the taxpayer when the claim has been disallowed. N.J.S.A. 54:4-23.13 and N.J.S.A. 54:4-23.13b. Thus ... taxpayer applying for qualification. L. 1995, c. 276, § 5 ( N.J.S.A. 54:4-23.13). 2 In addition to the 1986 tax year issue, the ...

docket:	12065-94
court:
decided:	1998-05-20
status:
citation:	15 N.J. Tax 597
Document Size:	45119

9 /usr/local/share/www/libweb/collections/courts/tax/009434-20.opn.html -- rank: 850

... August 1 and December 31 of the pretax year.” N.J.S.A. 54:4-23.13. If so, then “either the assessor or the county ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	30801

10 SADDLE MOUNTAIN LP v. RINGWOOD BOROUGH -- rank: 825

... of the year immediately preceding the tax year.” Finally, N.J.S.A. 54:4-23.13 provides, in relevant part, as follows: “[e]ligibility of ... This interpretation is confirmed by the language quoted above from N.J.S.A. 54:4-23.13 which mandates that an application shall be submitted by the ... legislative scheme. Therefore, the word “shall” as used within N.J.S.A. 54:4-23.13 is construed to mean “must.” The filing deadline ...

docket:	03723-00
court:
decided:	2002-02-19
status:
citation:	20 N.J. Tax 29
Document Size:	22476

11 PIO COSTA, ANTHONY II - SUBTRUST, Plaintiff v. BOROUGH OF RIVERDALE -- rank: 813

... application for tax year 1999 filed by August 1, 1998 ( N.J.S.A. 54:4-23.13) should reflect woodland management activities during 1998. In order to ...

docket:	02856-99
court:
decided:	2002-06-19
status:
citation:	20 N.J. Tax 169
Document Size:	41571

12 JESSE ROSENBLUM v. BOROUGH OF CLOSTER -- rank: 550

... the judge observed that farmland assessment applications were required by N.J.S.A. 54:4-23.13 to be filed by August 1 of the year preceding ...

docket:	a1696-09
court:	NJ Superior Court Appellate Division
decided:	2011-03-30
status:	unpublished
citation:
Document Size:	38553