Search Rutgers Law Library N.J. Court Opinions

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

... seek a five-year tax abatement for qualifying rehabilitated properties. N.J.S.A. 54:4-3.142. More specifically, N.J.S.A. 54:4-3.142 provides: The governing body of a qualified municipality which has ... commercial or industrial buildings or structures, or underutilized school buildings. [ N.J.S.A. 54:4-3.142] While at first reading it may appear that paragraph (2 ...

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: 956

... for abatements of real property taxes for qualified residential property." N.J.S.A. 54:4-3.142. Such abatements shall be for a period of five years. N.J.S.A. 54:4-3.142(a). With particular reference to the present case, N.J.S.A. 54:4-3.142(e)(1) provides that as a condition for receiving an ... City of Elizabeth, NJ, Ordinances Ch. 3.12 . Consistent with N.J.S.A. 54:4-3.142(e)(1), Code Section 3.12.030(B) states that ... abatement] was justified. Judge Fiamingo also rejected plaintiffs' contention that N.J.S.A. 54:4-3.142(e)(1) does not prevent a municipality from permitting an ... municipality. As the judge noted, plaintiffs correctly pointed out that N.J.S.A. 54:4-3.142(e)(1) specifically states that a municipality has the ...

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status:	unpublished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