Search Rutgers Law Library N.J. Court Opinions

1 Maria Padilla and 32 4th Street, LLC v. City of Elizabeth -- rank: 1000

... the Code provides that “[t]he city, pursuant to N.J.S.A. 54:4-3.139, et seq. , makes known its intention to utilize the tax ... been properly denied. Plaintiffs counter that under the enabling statute, N.J.S.A. 54:4-3.139(i), they are “investors” who qualify as a matter ... authority for the abatement in question are the provisions at N.J.S.A. 54:4-3.139, et seq. Indeed, Section 3.12.010 of the Code ... entitled Statement of Intention, provides: “the city, pursuant to N.J.S.A. 54:4-3.139, et seq., makes known its intention to utilize the tax ... not be occupiers. Plaintiffs’ position is literally short-sighted. While N.J.S.A. 54:4-3.139 sets forth the Legislature’s findings and determinations with respect ... qualified municipalities with the means of providing the appropriate abatements” ( N.J.S.A. 54:4-3.139(m)), the process for obtaining an abatement is set ...

docket:	18378-11
court:	New Jersey Tax Court
decided:	2015-09-16
status:
citation:
Document Size:	52480

2 MARIA PADILLA v. CITY OF ELIZABETH -- rank: 691

... owners and investors to improve vacant land and underutilized structures." N.J.S.A. 54:4-3.139(i). Thus, a municipality "may, by ordinance, provide for abatements ...

docket:	a0127-15
court:	NJ Superior Court Appellate Division
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	35586