Search Rutgers Law Library N.J. Court Opinions

1 North Jersey Police Radio Association, Inc. v. Borough of Pompton Lakes -- rank: 1000

... of the municipal assessor to obtain the [initial] statements, which N.J.S.A. 54:4-4.4 makes it mandatory for him to obtain, should not ...

docket:	009657-18
court:	NJ Superior Court Appellate Division
decided:	2022-11-03
status:	Unpublished
citation:
Document Size:	108179

2 Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights -- rank: 908

... response by the filing of an application for exemption under N.J.S.A. 54:4-4.4 is not, under any circumstances, in. . . law or in ...

docket:	007688-20
court:	NJ Tax Court
decided:	2016-09-08
status:	unpublished
citation:
Document Size:	137167

3 THE COMMUNITY LEAGUE, INC. v. CITY OF NEWARK -- rank: 884

... the Tax Assessor of the City of Newark pursuant to N.J.S.A. 54:4-4.4. 1 In January 2010, plaintiff was informed that the ... year will be issued in accordance with this opinion. 1 N.J.S.A. 54:4-4.4 reads, in part: Every municipal tax assessor shall, on ... of plaintiff’s failure to file the statement contemplated by N.J.S.A. 54:4-4.4 on or before November 1, 1974. The Emanuel court found that the language of N.J.S.A. 54:4-4.4 cannot be contemplated as a “condition precedent to ... 1 N.J. Tax at 268. The court reasoned that N.J.S.A. 54:4-4.4 “merely provides for the monitoring and verification of ...

docket:	19896-10
court:
decided:	2011-09-30
status:
citation:
Document Size:	35577

4 RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant. -- rank: 853

... did not file an initial statement for exemption pursuant to N.J.S.A. 54:4�4.4 until November 27, 1996. The City claims that Renaissance ... is not a bar to the prosecution of this appeal. N.J.S.A. 54:4-4.4 is not an absolute prerequisite to a party's ... property occurred after the deadline for filing the statement under N.J.S.A. 54:4-4.4 was not fatal to a claim of exemption. The Tax Court concluded that " N.J.S.A. 54:4-4.4 merely provides for the monitoring and verification of exemption ... 268. The court also concluded that a strict construction of N.J.S.A. 54:4-4.4 would defeat the evident legislative intent of N.J ... the exemption. As pointed out in Emanual , the filing under N.J.S.A. 54:4-4.4 is not a condition precedent to the allowance ...

docket:	00143-97
court:
decided:	1998-01-26
status:
citation:	18 N.J. Tax 342
Document Size:	99363

5 /usr/local/share/www/libweb/collections/courts/tax/001137-2015opn.opn.html -- rank: 844

... because plaintiff failed to file an Initial Statement pursuant to N.J.S.A. 54:4-4.4 seeking an exemption for its property, plaintiff has, as ... N.J. Tax 360 , 364 (Tax 2002).2 According to N.J.S.A. 54:4-4.4, [e]very municipal tax assessor shall, on or before ... argument fails for two reasons. First, if the purpose of N.J.S.A. 54:4-4.4 is to give the municipal tax assessor the opportunity ... failure of the municipal assessor to obtain the statements, which N.J.S.A. 54:4-4.4 makes it mandatory for him to obtain, should not ... Tax 1993)(holding that taxpayer’s failure to comply with N.J.S.A. 54:4-4.4 “has no effect upon the claimant’s entitlement ... 1981)(holding that the filing of an exemption claim under N.J.S.A. 54:4-4.4 “is not a condition precedent to the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	35868

6 PRESBYTERIAN HOME AT PENNINGTON, INC. v. PENNINGTON BOROUGH, <br -- rank: 840

... assessor who determines a claim for exemption of property. 4 N.J.S.A. 54:4-4.4. In support of its position that this is one ...

docket:	02348-02
court:
decided:	2007-06-14
status:
citation:
Document Size:	119715

7 River Rats Inc. v. Borough of Fair Haven -- rank: 794

... 503 , 506 (1984)]. 12 There is also a procedural requirement. N.J.S.A. 54:4-4.4 requires an assessor to obtain “an initial statement ... failure of the municipal assessor to obtain the statements, which N.J.S.A. 54:4-4.4 makes it mandatory for him to obtain, should not ...

docket:	008332-16
court:	NJ Tax Court
decided:	2019-08-14
status:	Unpublished
citation:
Document Size:	63965

8 Ramapough Mountain Indians v. Mahwah Township -- rank: 794

... truly yours, Joseph Andresini, J.T.C. JMA/CMM 1 N.J.S.A. 54:4-4.4 provides that a taxpayer shall file an initial statement ...

docket:	017320-09
court:
decided:	2012-03-28
status:
citation:
Document Size:	85494

9 RUSSELL E. STODDARD v. RUTGERS, THE STATE UNIVERSITY -- rank: 783

... time as to a claimant’s continued entitlement to exemption. N.J.S.A. 54:4-4.4. However, in the absence of claims of res judicata ...

docket:	03703-08
court:
decided:	2008-08-01
status:
citation:
Document Size:	49197

10 Chai Center for Living Judaism v. Township of Millburn -- rank: 775

... does not vitiate the exemption otherwise allowable . . . . The language of N.J.S.A. 54:4-4.4 does not permit the construction that the statement thereby ... in N.J.S.A. 54:4-3.6, while N.J.S.A. 54:4-4.4 merely provides for the monitoring and verification of exemption ... 1993) (“[f]iling of the [triennial] statement required by N.J.S.A. 54:4-4.4 is not a condition precedent to exemption under N ... concerning the exempt status of the property every three years, N.J.S.A. 54:4-4.4, does not excuse the owner from filing an appeal ... proposition that a statement made on the Initial Statement under N.J.S.A. 54:4-4.4 forecloses a property owner from presenting facts to establish ... an exemption listed on the Initial or triennial statement under N.J.S.A. 54:4-4.4 should not foreclose the claimant from seeking exemption ...

docket:	008543-10
court:	New Jersey Tax Court
decided:	2012-07-19
status:
citation:
Document Size:	38744

11 TOWN OF SECAUCUS, Plaintiff, APPROVED FOR PUBLICATION IN THE NEW JERSEY REPORTS v. CITY OF JERSEY CITY et al. -- rank: 705

... exemptions and that the duty of an assessor, pursuant to N.J.S.A. 54:4-4.4, to obtain a statement from the owner as to ...

docket:	02484-98
court:
decided:	2000-05-19
status:
citation:	19 N.J. Tax 10
Document Size:	134297

12 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 700

... because the taxpayer must initiate the tax-exemption process under N.J.S.A. 54:4-4.4, and is somehow on a different plane of notice ...

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

13 Center for Molecular Medicine and Immunology v. Township of Belleville -- rank: 696

... hereinafter “assessor”) by November 1, 1996 as required by N.J.S.A. 54:4-4.4. As a result, the subject property was assessed for ... assessment list. Had taxpayer filed the initial statement pursuant to N.J.S.A. 54:4-4.4, the assessor would have known of the Belleville address ...

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

14 THE NEW JERSEY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC., v. HAMILTON TOWNSHIP -- rank: 683

... initial statement claiming exemption from local property taxes pursuant to N.J.S.A. 54:4-4.4 on or about October 23, 2002. Defendant’s assessor ...

docket:	04503-03
court:
decided:	2005-08-08
status:
citation:
Document Size:	57151

15 Raymond R. Bruce, Jr. v. Township of Maple Shade -- rank: 626

... not be exempt. The assessor’s investigation, conducted pursuant to N.J.S.A. 54:4-4.4, revealed that on September 1, 2004 plaintiff filed a ...

docket:	10561-11
court:
decided:	2012-03-09
status:
citation:
Document Size:	33923