Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/18815-12.opn.html -- rank: 1000

... seeking a refund of taxes paid by mistake pursuant to N.J.S.A. 54:4-54. For the reasons set forth herein, the court denies the ... Floral filed the present litigation to obtain a refund under N.J.S.A. 54:4-54. 3 In June 2013 , Hanover Floral stopped paying taxes on ... property of another by “mistake,” as defined under N.J.S.A. 54:4-54; (2) a refund is mandatory or permissive under N.J.S.A. 54:4-54; and (3) the Township must refund taxes paid by Hanover ... property of another by “mistake,” as defined by N.J.S.A. 54:4-54; (2) a refund is mandatory under N.J.S.A. 54:4-54; and (3) the Township is required to return payments ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	100007

2 303 Inc. v. CITY OF NORTH WILDWOOD -- rank: 909

... the apartment building for 2001 and 2002 were correctable under N.J.S.A 54:4-54. Because the factual basis of correction for the 2001 and ... was not N.J.S.A. 54:51A-7 but N.J.S.A. 54:4-54. Accordingly, the 2000 year assessment is fixed because, although it ... of the improper assessment of the single line item under N.J.S.A. 54:4-54. Where by mistake property real or personal has been twice ... the taxing district shall refund the excessive payment without interest. [ N.J.S.A. 54:4-54.] Our Supreme Court has stated: All in all, it seems ... formal appeal to the county board, has been provided by N.J.S.A. 54:4-54 for the correction of the kind of clerical mistakes specified ... the single line item assessments for 2001 and 2002 is N.J.S.A. 54:4-54 and not N.J.S.A. 54:51A-7. ...

docket:	06470-03
court:
decided:	2004-06-11
status:
citation:	21 N.J. Tax 376
Document Size:	42671

3 MICHAEL T. CERAME v. TOWNSHIP COMMITTEE TOWNSHIP OF MIDDLETOWN -- rank: 834

... parcel. The action was based on the following provision of N.J.S.A. 54:4-54: ��������Where by mistake an assessment intended for one parcel has ... objection to our considering the impact of this statute on N.J.S.A. 54:4-54. Since a proper resolution of this issue is of special ... Township of Howell , 138 N.J. 598 , 618 (1994). ����Respecting N.J.S.A. 54:4-54, the Court put it this way: ��������Of course, the provision ... 30, has remained essentially unchanged and is now embodied in N.J.S.A. 54:4-54, the statute on which plaintiff relied. This law provides relief ... confronted by an action brought under the first sentence of N.J.S.A. 54:4-54, i.e., the one concerning duplicate assessments. 55 N.J ... the taxpayer promptly, but without success, applied for relief under N.J.S.A. 54:4-54 to the governing body and then to the County ...

docket:	a5364-00
court:	njappellate
decided:	2002-04-03
status:	published
citation:	349 N.J. Super. 486
Document Size:	27316

4 JC TRAPPER, LLC, Plaintiff v. OPINION CITY OF JERSEY CITY, -- rank: 792

... claim for * recovery of the amount paid is based on N.J.S.A. 54:4-54, which permits recovery of taxes paid by one party with ... disputed taxes and interest were paid “by mistake” under N.J.S.A. 54:4-54. I then conducted a plenary hearing. This opinion, in addition ... 492,714.06 is governed by the following provisions of N.J.S.A. 54:4-54 (the “Taxpayer Mistake Provisions”): Where one person has by ... supra , relied on the following description of the function of N.J.S.A. 54:4-54 articulated by our Supreme Court in the context of a ... formal appeal to the county board, has been provided by N.J.S.A. 54:4-54 for the correction of the kind of clerical mistakes specified ... mistake,” a refund is mandatory not discretionary even though N.J.S.A. 54:4-54 provides that “the governing body . . . may return the ...

docket:	01816-00
court:
decided:	2001-02-22
status:
citation:	19 N.J. Tax 421
Document Size:	57431

5 NEW JERSEY TRANSIT CORPORATION v. CITY OF NEWARK -- rank: 744

... of condominium units not leased to plaintiff is correctable under N.J.S.A. 54:4-54, without regard to any time limitation. Although plaintiff's motion ... be separately assessed), and relief can be granted pursuant to N.J.S.A. 54:4-54, which permits a governing body to correct either duplicative assessments ... the instant case involves a duplicative, erroneous assessment, cognizable under N.J.S.A. 54:4-54, as to which no time limitation applies. The distinction between ... J. Tax at 344] Plaintiff claims entitlement to relief under N.J.S.A. 54:4-54, which grants relief to taxpayers in three situations: (1) when ... not fall within any of the three categories described in N.J.S.A. 54:4-54. This being so, plaintiff’s remedy was in the timely ... court has held that correction of errors statutes, such as N.J.S.A. 54:4-54, may not be used as a substitute for other ...

docket:	00732-94
court:
decided:	1996-05-28
status:
citation:	16 N.J. Tax 1
Document Size:	54435

6 UNITED PENTECOSTAL CHURCH OF CAMDEN, INC. VS. CITY OF CAMDEN -- rank: 686

... by this contention. A-1648-22 8 Plaintiff relies on N.J.S.A. 54:4-54, which permits a taxpayer, who has mistakenly paid the tax ... In finding the plaintiffs were entitled to a refund under N.J.S.A. 54:4-54, the Law Division stated: 'Although the municipality in the present ... the statute.' Id. at 527. The Tax Court further clarified N.J.S.A. 54:4-54 in JC Trapper, LLC v. City of Jersey City, 19 ... Consequently, relief is available under the Taxpayer Mistake Provisions of N.J.S.A. 54:4-54 only when taxes are paid by a taxpayer who, at ... regarding the ownership of the property after Cordero's death. N.J.S.A. 54:4-54 is not applicable to these circumstances and does not provide ...

docket:	a1648-22
court:	appellate
decided:	2024-03-26
status:	Unpublished
citation:
Document Size:	23823

7 /usr/local/share/www/libweb/collections/courts/appellate/jnh.opn.html -- rank: 679

... argues that it should be considered a “mortgagee” under N.J.S.A. 54:4-54, and thus eligible to redeem the tax sale certificate, because ... priority” does not qualify it as a “mortgagee” under N.J.S.A. 54:4-54. Given the narrow scope with which courts interpret the parties ...

docket:	JNH
court:	NJ Superior Court Law/Chancery Division
decided:	0000-00-00
status:
citation:
Document Size:	48807

8 REALTY ASSET PROPERTIES, LTD. v. TOWNSHIP OF MILLSTONE, et al. -- rank: 676

... property. Plaintiff seeks a refund from the Township pursuant to N.J.S.A. 54:4-54, which states in pertinent part: Where one person has by ... payment in error. Our decisions have long established that under N.J.S.A. 54:4-54 "mistake" refers to a mistake of fact, and that a ... see also Trapper , supra , 19 N.J. Tax at 431 ( N.J.S.A. 54:4-54 does not allow returns based on a mistake of law ...

docket:	a6225-04
court:	njappellate
decided:	2006-12-01
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	50181

9 ROYAL TAX LIEN SERVICES, L.L.C. v. MARINA BAY TOWERS URBAN RENEWAL II L.P. -- rank: 669

... the taxable status of the remaining land. See, e.g. , N.J.S.A. 54:4-54; Farmingdale Realty Co. v. Borough of Farmingdale , 55 N.J ...

docket:	a1638-13
court:	NJ Superior Court Appellate Division
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	71847

10 PETER F. APANOVITCH v. MONTCLAIR TOWNSHIP -- rank: 579

... clerical mistakes, and requested a property tax refund pursuant to N.J.S.A. 54:4-54. We affirm. Apanovitch owns one unit of a duplex condominium ... a clerical error. Pursuant to the correction of errors statute, N.J.S.A. 54:4-54, Apanovitch sought a refund of the taxes he paid. Montclair ... contention is that he is entitled to a refund under N.J.S.A. 54:4-54 because the tax assessor made clerical mistakes. When reviewing a ... may be entitled to a property tax refund pursuant to N.J.S.A. 54:4-54, which states in pertinent part that: Where by mistake property ... of a parcel of real property. Id. at 490-92. N.J.S.A. 54:4-54 is not applicable where the mistake is related to an ... at his land value, rather than any clerical mistake. Consequently, N.J.S.A. 54:4-54 is unavailable to sustain any refund claim. Affirmed. This ...

docket:	a2450-10
court:	NJ Superior Court Appellate Division
decided:	2011-08-18
status:	unpublished
citation:
Document Size:	16021

11 3085 KENNEDY REALITY CO., ET AL V. TAX ASSESSOR OF THE CITY OF JERSEY CITY ET AL -- rank: 486

... 51A-6, N.J.S.A. 54:51A-7 or N.J.S.A. 54:4-54 was available only in the Tax Court, and that the ...

docket:	a6452-94
court:	njappellate
decided:	1996-02-09
status:	published
citation:	287 N.J.Super. 318
Document Size:	17116