Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/00877-18opn.opn.html -- rank: 1000

... would also mean that the Chapter 75 cards (issued under N.J.S.A. 54:4-38.1(b)) which are required to be mailed to taxpayers ... located in an ADP participating county. The Township points to N.J.S.A. 54:4-38 as an example of statutory authority permitting an assessor to ... of sending timely Chapter 91 requests. The argument is meritless. N.J.S.A. 54:4-38 requires assessors of a taxing district in non- ADP participating ... before the filing of the assessment list and duplicate.” N.J.S.A. 54:4-38(a). Such notification must be accomplished “at least ten ... that the taxpayer can “ascertain” the assessment/s. See N.J.S.A. 54:4-38(b). Although when proposed, N.J.S.A 54:4-38(b) had provided that after notification of the preliminary ...

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court:	NJ Superior Court Law/Chancery Division
decided:
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citation:
Document Size:	40651

2 MARIANNE CENTORINO, Plaintiff, v. TEWKSBURY TOWNSHIP, Defendant. -- rank: 1000

... request of the Hunterdon County Board of Taxation, pursuant to N.J.S.A. 54:4-38.1 (“Chapter 75 notices”). The statement from the Hunterdon ... did the taxpayer receive her Chapter 75 notice pursuant to N.J.S.A. 54:4-38.1? (2) if not, did the tax bill constitute a ... 1998 assessment and preceding year’s taxes in accordance with N.J.S.A. 54:4-38.1. Prior to March 28, 1991, the effective date of N.J.S.A. 54:4-38.1, assessment notices were not part of New Jersey local ... L . l99l, c . 75, § 32, eff. March 28, 1991 ( N.J.S.A. 54:4-38.1) (emphasis added), Assembly Municipal Government Committee, Statement to Assembly ... E]very assessor ...shall notify by mail each taxpayer . . ..”). N.J.S.A. 54:4-38.l. The municipality admits that the assessor had actual ...

docket:	06336-98
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 303
Document Size:	74502

3 /usr/local/share/www/libweb/collections/courts/appellate/07899-16.opn.html -- rank: 900

... 1. Plaintiff contended that the Notice of Assessment therefore violated N.J.S.A. 54:4-38.1, since that statute explicitly required an inclusion of instructions ... plaintiff’s due process rights and violated the mandate in N.J.S.A. 54:4-38.1. Therefore, the court denies the Township’s motion to ... the same rights to receive a Notice of Assessment, see N.J.S.A. 54:4-38.1, and the same ability to legally challenge the assessment ... Tewksbury , 18 N.J. Tax 303 , 310-11 (Tax 1999) ( N.J.S.A. 54:4-38.1 required assessor to provide a Notice of Assessment so ... eceipt of notice from the tax assessor as mandated by N.J.S.A. 54:4-38.1 the day before the expiration of the statute of ... Notice of Assessment is meritorious. The ADP law also amended N.J.S.A. 54:4-38.1 which requires assessors to notify taxpayers of the ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44288

4 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 881

... conference with the assessor before the assessment list is finalized, N.J.S.A. 54:4-38, and the opportunity for settlement after a complaint is filed ...

docket:	05610-94
court:
decided:	1995-02-10
status:
citation:	14 N.J. Tax 453
Document Size:	248600

5 PrimeAccounting Department v. Township of Carney’s Point -- rank: 881

... of the current assessment and preceding year’s taxes.” N.J.S.A. 54:4-38.1. As in this case, a taxpayer who disputes the ...

docket:	A-32-11
court:	NJ Supreme Court
decided:	2013-01-17
status:
citation:
Document Size:	97780

6 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 866

... green cards which are sent to taxpayers every February, see N.J.S.A. 54:4-38.) do not include the property’s classification. Due process 3 ... were denied because the annual notice of assessment prescribed by N.J.S.A. 54:4-38.1 (the green card) contains no information regarding the property� ... assessment to be used by the tax assessors pursuant to N.J.S.A. 54:4-38.1 which shall include instructions on the procedures to be ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203

7 West Orange Township v. Crest Ridge Realty, LLC -- rank: 791

... of Property Assessment for 2020 is annexed to its complaint. N.J.S.A. 54:4-38.1 requires that prior to February 1st each year, the ... assessment along with the deadline to file an appeal.” N.J.S.A. 54:4-38.1. 21 The court’s review of the 2019 complaint ...

docket:	004373-18
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Unpublished
citation:
Document Size:	105733

8 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 788

... prior to the January 10th filing with the County Board. N.J.S.A. 54:4-38. Prior to February 1st of each year, the assessor must ... the preceding year's tax liability for each parcel owned. N.J.S.A. 54:4-38.1. Thereafter, notice must be given to the taxpayer of ...

docket:	01814-95
court:
decided:	1997-06-20
status:
citation:	16 N.J. Tax 550
Document Size:	83220

9 VALENTINA TARTIVITA v. BOROUGH OF UNION BEACH -- rank: 753

... meet informally to resolve assessment changes. See Form AFR. Cf. N.J.S.A. 54:4-38.1(b) (as amended by L. 2017 c. 306 � ...

docket:	07705-18
court:	NJ Tax Court
decided:	2019-12-09
status:	Published
citation:
Document Size:	99066

10 /usr/local/share/www/libweb/collections/courts/tax/008351-2017opn.opn.html -- rank: 744

... their local property tax assessments and corresponding tax appeal rights N.J.S.A. 54:4-38.1 requires that prior to February 1 every assessor � ... assessment along with the deadline to file an appeal. . .” N.J.S.A. 54:4-38.1. Moreover, when a farmland assessment application has been timely ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44209

11 Center for Molecular Medicine and Immunology v. Township of Belleville -- rank: 716

... the 1997 tax year was available for inspection pursuant to N.J.S.A. 54:4-38. This list included the assessment of the subject property for ... assessor sent a letter to the taxpayer, as required by N.J.S.A. 54:4-38.1, dated January 29, 1997, addressed to the Newark office ...

docket:	04369-97
court:
decided:	1998-12-14
status:
citation:	18 N.J. Tax 215
Document Size:	46201

12 DAVIS & ASSOCIATES, L.L.C. Plaintiff, APPROVED FOR PUBLICATION IN NEW JERSEY v. REPORTS STAFFORD TOWNSHIP, -- rank: 710

... the mailing service of the notices of assessment mandated by N.J.S.A. 54:4-38.1, L. 1991, c. 75, (“Chapter 75 notices") for ... January 30, 1999, for twenty-three municipalities, including Stafford Township. N.J.S.A. 54:4-38.1 mandates that: Every assessor, prior to February l, shall ... municipality fulfilled its mailing obligation by February l, l999, under N.J.S.A. 54:4-38.1. As opposed to the omitted assessment statute referenced in ...

docket:	04840-99
court:
decided:	2000-03-22
status:
citation:	18 N.J. Tax 621
Document Size:	57535

13 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 704

... and assessor must, by law, provide timely notices of assessment. N.J.S.A. 54:4-38.1. This is so that taxpayers are “made aware ...

docket:	15556-14
court:	NJ Tax Court
decided:	2015-02-12
status:	unpublished
citation:
Document Size:	39261

14 WESTERHOLD v. TOMS RIVER TOWNSHIP -- rank: 651

... as the date for the certification of the assessor duplicates); N.J.S.A. 54:4-38 (requiring the assessor to give “public notice by advertisement� ...

docket:	10281-20
court:	NJ Superior Court Appellate Division
decided:	2024-02-20
status:
citation:
Document Size:	27046

15 Tonnelle Center LLC v. Township of North Bergen -- rank: 644

... tax software and support to multiple counties in NJ. 7 N.J.S.A. 54 :4-38.1 requires that assessors notify by mail each taxpayer of ...

docket:	009702-22
court:	NJ Superior Court Appellate Division
decided:	2023-02-10
status:	Unpublished
citation:
Document Size:	41202