Search Rutgers Law Library N.J. Court Opinions

1 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 1000

... N.J. Super. at 330-331. The Added Assessment Law, N.J.S.A. 54:4-63.1 to -63.11, provides for the assessment of improvements completed ...

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

2 /usr/local/share/www/libweb/collections/courts/tax/013603-2016opn.opn.html -- rank: 997

... the general tax list. Added assessments are provided for in N.J.S.A. 54:4-63.1 through 63.11a. The assessor files an added assessment list ... was cured by the enactment of L. 1941, c. 397 ( N.J.S.A. 54:4-63.1 et seq., supra). [New York State Realty & Terminal Co., supra ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	43654

3 /usr/local/share/www/libweb/collections/courts/tax/13603-16opn.opn.html -- rank: 994

... the general tax list. Added assessments are provided for in N.J.S.A. 54:4-63.1 through 63.11a. The assessor files an added assessment list ... 5 cured by the enactment of L. 1941, c. 397 ( N.J.S.A. 54:4-63.1 et seq., supra). [New York State Realty & Terminal Co., 21 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	43541

4 /usr/local/share/www/libweb/collections/courts/tax/13203-13opn.opn.html -- rank: 962

... matters that involve the intersection of the added assessment statute, N.J.S.A. 54:4-63.1 to – 63.11, and the tax exemption statute, N ... 3.3b; N.J.S.A. 54:4-35(a); N.J.S.A. 54:4-63.1 to -63.11. Here the subject property was not afforded ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	61148

5 HOWELL TOWNSHIP, Plaintiff v. MONMOUTH COUNTY BOARD OF <br -- rank: 954

... substantially ready for the use for which it was intended. N.J.S.A. 54:4-63.1. [ Snyder v. South Plainfield Bor ., 1 N.J. Tax 3 ... is important to note that the Legislature, when it enacted N.J.S.A . 54:4-63.1 to -63.11, did not use the term “improvement� ... impose added assessments until the improvements are “completed.” N.J.S.A . 54:4-63.1 defines a structure as “completed” when it is � ... that time. He noted that the only reported case construing N.J.S.A. 54:4-63.1 in almost twenty nine years was Texas Eastern Transmission Corp ...

docket:	07782-97
court:
decided:	1999-03-19
status:
citation:	18 N.J. Tax 149
Document Size:	98854

6 McMahon v. City of Newark -- rank: 901

... improvements previously omitted are included in an existing assessment. Compare N.J.S.A. 54:4-63.1 to -63.11a (added assessments), with N.J.S.A ...

docket:	a-39-07
court:
decided:	2008-07-17
status:
citation:	195 N.J. 526
Document Size:	84976

7 McMahon v. City of Newark -- rank: 893

... improvements previously omitted are included in an existing assessment. Compare N.J.S.A. 54:4-63.1 to -63.11a (added assessments), with N.J.S.A ...

docket:	a-39-07
court:
decided:	2008-07-17
status:
citation:
Document Size:	113652

8 BUCKEYE PERTH AMBOY TERMINAL, LLC, v. CITY OF PERTH AMBOY -- rank: 882

... purposes of imposing the added assessment (relying on and quoting N.J.S.A. 54:4-63.1, which defines the word “completed” to mean “substantially ...

docket:	13403-19
court:	NJ Tax Court
decided:	2020-03-27
status:	Published
citation:
Document Size:	32250

9 Leabern Realty, L.P. % Wayne v. Montclair Township -- rank: 879

... intended” until August 2019, as such phrase is construed under N.J.S.A. 54:4-63.1. Accordingly, plaintiff maintains that defendant’s 2019 tax year nine ... property should be viewed as being “completed,” under N.J.S.A. 54:4-63.1, for purposes of imposing the added assessment. A structure is ... ready for the use for which it was intended.” N.J.S.A. 54:4-63.1. However, the lack of issuance of a certificate of occupancy ... or structure is substantially ready and subject to taxation, under N.J.S.A. 54:4-63.1. Rather, the inquiry centers on whether the building or structure ... ready for the use for which it was intended, under N.J.S.A. 54:4- 63.1. Following issuance of the balance of the Certificates of Habitability ...

docket:	000166-20
court:	NJ Superior Court Appellate Division
decided:	2023-11-02
status:	Unpublished
citation:
Document Size:	45012

10 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, Defendant. -- rank: 871

... assessment application. Similarly, assessors’ rights to impose added assessments, under N.J.S.A. 54:4-63.1 to -63.11, and omitted assessments, under N.J.S ...

docket:	00664-97
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 291
Document Size:	54267

11 PLAZA TWENTY THREE STATION LLC v. TOWNSHIP OF PEQUANNOCK -- rank: 813

... J.S.A. 54:4-63.2 and -63.3. N.J.S.A. 54:4-63.1 defines 'completed' as 'substantially ready for the use for which ...

docket:	a2936-18
court:	NJ Superior Court Appellate Division
decided:	2020-01-28
status:	Unpublished
citation:
Document Size:	29351

12 Diamond Developers at Burke Farm, LLC v. Township of Manalapan -- rank: 805

... the roll-back tax shall 5 The added assessment statutes, N.J.S.A. 54:4-63.1 to -63.11a, allow for a proration. If property is ...

docket:	012593-21
court:	NJ Superior Court Appellate Division
decided:	2022-05-25
status:	Unpublished
citation:
Document Size:	35699

13 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 805

... the roll-back tax shall 5 The added assessment statutes, N.J.S.A. 54:4-63.1 to -63.11a, allow for a proration. If property is ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34691

14 GREGG & LORI ANNE VAN ORDEN v. TOWNSHIP OF WYCKOFF, <br -- rank: 797

... the general tax list. Added assessments are provided for in N.J.S.A. 54:4-63.1 through 63.11a. The assessor files an added assessment list ...

docket:	00066-00
court:
decided:	2005-01-27
status:
citation:	22 N.J. Tax 31
Document Size:	32277

15 SEVENTY FIVE P-B CORPORATION, Plaintiff v. TOWN OF PHILLIPSBURG, <br -- rank: 789

... a five-year period commencing on that date. Pursuant to N.J.S.A. 54:4-63.1 to -63.30, the Phillipsburg Assessor imposed the added assessment ...

docket:	00205-98
court:
decided:	1999-02-19
status:
citation:	18 N.J. Tax 71
Document Size:	42038