Search Rutgers Law Library N.J. Court Opinions

1 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 1000

... rather it is the county board of taxation pursuant to N.J.S.A. 54:4-23.9 and -63.12. Third, it is not necessary for this ...

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

2 Alpha Bella VI, Inc., etc v. Clinton Tp -- rank: 952

... township's rollback tax lien is barred because, pursuant to N.J.S.A. 54:4-23.9 and N.J.S.A. 54:4-63.20, the ... collected in the same manner as omitted property tax assessments. N.J.S.A. 54:4-23.9. Although omitted assessments are made pursuant to two methods -- the ... turn to the validity of the township's lien. C. N.J.S.A. 54:4-23.9 provides that the attachment of the lien for rollback taxes ...

docket:	11877-92
court:
decided:	1995-05-05
status:
citation:	14 N.J. Tax 597
Document Size:	131999

3 BRAEMAR at CHESTER, LLC, v. CHESTER BOROUGH -- rank: 830

... the land was valued, assessed and taxed hereunder . [Emphasis added.] N.J.S.A. 54:4-23.9 states that the assessment of rollback taxes shall be governed ... the periods for which omitted property assessments may be imposed. [ N.J.S.A. 54:4-23.9 (emphasis added) (footnotes omitted).] The procedures for assessing omitted property ... the Tax Court’s holding and the express provisions of N.J.S.A. 54:4-23.9. Municipalities would have available the alternate method simply by failing ...

docket:	00087-03
court:
decided:	2003-08-12
status:
citation:	21 N.J. Tax 16
Document Size:	39417

4 William Snyder, Jr. et al. v. Township of Sparta -- rank: 813

... denial in Lafayette for 1995, the Sparta assessor (pursuant to N.J.S.A. 54:4-23.9 and N.J.S.A. 54:4-63.13) filed ... basis for filing a complaint to the County Board under N.J.S.A. 54:4-23.9 and N.J.S.A. 54:4-63.13, and ...

docket:	09421-95
court:
decided:	1997-02-25
status:
citation:	16 N.J. Tax 321
Document Size:	43813

5 /usr/local/share/www/libweb/collections/courts/tax/008487-2016opnn.opn.html -- rank: 681

... for the “assessment and taxation of omitted property.” N.J.S.A. 54:4-23.9. Under the omitted assessment procedure, a county board of taxation ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44497

6 TOWNSHIP OF WANTAGUE v. RIVLIN CORPORATION -- rank: 644

... to N.J.S.A. 54:4-23.8 and N.J.S.A 54:4-23.9 for tax years 2005, 2004, and 2003 on the portion ... to agricultural use. In accordance with the procedure contemplated by N.J.S.A. 54:4-23.9, she filed a petition with the Sussex County Board of ...

docket:	08697-06
court:
decided:	2007-05-25
status:
citation:
Document Size:	26087

7 /usr/local/share/www/libweb/collections/courts/tax/008487-2016opn.opn.html -- rank: 620

... for the “assessment and taxation of omitted property.” N.J.S.A. 54:4- 23.9. Thus, once a county board of taxation has entered a ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34756

8 MASE LAND CO. v. JEFFERSON TOWNSHIP -- rank: 603

... to a use other than agricultural or horticultural.” Under N.J.S.A. 54:4-23.9, the procedure to be followed in imposing the taxes is ...

docket:	04391-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 439
Document Size:	37352

9 BOARD OF EDUCATION TOWNSHIP OF SOUTH BRUNSWICK, MIDDLESEX COUNTY v. RUTH CODY ECKERT, et al. -- rank: 538

... is not transaction-oriented as is the operative provision of N.J.S.A. 54:4-23.9 (emphasis added).] "It is a well established precept of statutory ...

docket:	a5643-01
court:	njappellate
decided:	2003-06-17
status:	published
citation:	361 N.J. Super. 238
Document Size:	23180