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 on ... the timeliness of a Chapter 91 request. 2 See also N.J.S.A. 54 :4-38.1, where for non-ADP participating counties, after mailing of the ... on or before November 15 of the pretax year.” N.J.S.A. 54:4-38.1(b). Note that for both the non-ADP participating counties ... participating counties, an appeal from notices of assessment changes under N.J.S.A. 54:4-38.1(a) or (b), is authorized by N.J.S.A ...

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

2 /usr/local/share/www/libweb/collections/courts/appellate/07899-16.opn.html -- rank: 994

... 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 on ... 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 dismiss ... 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. Cf ... 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 that ... 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 limitations ... 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 current ...

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

3 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 994

... 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’s ... 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 followed ...

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

4 VALENTINA TARTIVITA v. BOROUGH OF UNION BEACH -- rank: 954

... 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 § 8 ...

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

5 PrimeAccounting Department v. Township of Carney’s Point -- rank: 932

... 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 municipality� ...

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

6 West Orange Township v. Crest Ridge Realty, LLC -- rank: 929

... 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 municipal ... 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 discloses ...

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status:	Unpublished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

7 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 912

... 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 any ...

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

8 MARIANNE CENTORINO, Plaintiff, v. TEWKSBURY TOWNSHIP, Defendant. -- rank: 873

... 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 County ... 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 property ... 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 Bill ... assessment” for the l998 tax year within the purview of N.J.S.A. 54:4-38.1. As such, N.J.S.A. 54:3-21 ...

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

9 /usr/local/share/www/libweb/collections/courts/tax/008351-2017opn.opn.html -- rank: 861

... 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 “notify ... 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 filed ...

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

10 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 805

... 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 of� ...

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

11 Tonnelle Center LLC v. Township of North Bergen -- rank: 743

... 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 the ...

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

12 /usr/local/share/www/libweb/collections/courts/appellate/008002-20.opn.html -- rank: 738

... from the Monmouth County Board of Taxation’s website) violated N.J.S.A. 54:4-38.1(a) because while it had a specified the deadline to ...

docket:	008002-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37792

13 Center for Molecular Medicine and Immunology v. Township of Belleville -- rank: 721

... 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 (at ...

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

14 /usr/local/share/www/libweb/collections/courts/appellate/008001-20.opn.html -- rank: 721

... from the Monmouth County Board of Taxation’s website) violated N.J.S.A. 54:4-38.1(a) because while it had a specified the deadline to ...

docket:	008001-20
court:	NJ Tax Court
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	37056

15 TheHebrew Academy v. Township of Egg Harbor -- rank: 692

... of assessment cards for tax years 2013 and 2014. See N.J.S.A. 54:4-38.1. The court also found that plaintiff’s first notice of ...

docket:	14709-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	51843