Search Rutgers Law Library N.J. Court Opinions

1 JANTZEN, GIUSEPPIN NINA MATTHEW D., v. GREEN TOWNSHIP, -- rank: 1000

... added assessment appeal under docket number 008224-2022 pursuant to N.J.S.A. 54:4-63.11. These matters 1 concern Taxpayers property located at 5 Sunny ... of the tax bills for added assessments] was completed,” N.J.S.A. 54:4- 63.11, does not exist. 4 Upon receipt of the 2022 annual ... mail of the tax bills for added assessments required by N.J.S.A. 54:4-63.11. Green’s counsel, in his certification to the court dated ... 7 [N.J.S.A. 54:4-63.7.] 6 N.J.S.A 54:4-63.11 provides in pertinent part: Appeals from added assessments may be ... setting forth date on which the bulk mailing was completed. [ N.J.S.A. 54:4-63.11, emphasis added.] The Legislature amended N.J.S.A. 54:4-63.11 on September 17, 1999. S.N. 673 (1999). The ...

docket:	08224-22
court:	NJ Superior Court Appellate Division
decided:	2023-05-30
status:	Published
citation:
Document Size:	68080

2 McMahon v. City of Newark -- rank: 833

... the challenged added/omitted assessments in the manner prescribed by N.J.S.A. 54:4-63.11. The Tax Court observed that “[t]he parties…cannot ... a year past the tax appeal filing deadlines imposed by N.J.S.A. 54:4-63.11 and N.J.S.A. 54:4-63.39. The ... the Tax Court within the time period allowed by law, N.J.S.A. 54:4-63.11, the taxpayer filed an action in the Superior Court seeking ... the challenged added/omitted assessments in the manner prescribed by N.J.S.A. 54:4-63.11. In relevant part, that statute provides that “[a]ppeals ... to appeal in accordance with statutory procedures and requirements, including N.J.S.A. 54:4-63.11. Recourse to the established tax appeal statutory scheme gives a ... complaint is subject to the statutory time deadlines imposed by N.J.S.A. 54:4-63.11 and N.J.S.A. 54:4-63.39[,] ...

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

3 McMahon v. City of Newark -- rank: 825

... the challenged added/omitted assessments in the manner prescribed by N.J.S.A. 54:4-63.11. The Tax Court observed that "[t]he partiescannot divest by ... a year past the tax appeal filing deadlines imposed by N.J.S.A. 54:4-63.11 and N.J.S.A. 54:4-63.39. The ... the Tax Court within the time period allowed by law, N.J.S.A. 54:4-63.11, the taxpayer filed an action in the Superior Court seeking ... the challenged added/omitted assessments in the manner prescribed by N.J.S.A. 54:4-63.11. In relevant part, that statute provides that "[a]ppeals from ... to appeal in accordance with statutory procedures and requirements, including N.J.S.A. 54:4-63.11. Recourse to the established tax appeal statutory scheme gives a ... complaint is subject to the statutory time deadlines imposed by N.J.S.A. 54:4-63.11 and N.J.S.A. 54:4-63.39[,]" ...

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

4 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 808

... before December 1, 1994, with the County Board of Taxation. N.J.S.A. 54:4-63.11. Further appeals to the Tax Court would have followed within ...

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

5 /usr/local/share/www/libweb/collections/courts/tax/013603-2016opn.opn.html -- rank: 771

... the county board of taxation on or before December 1. N.J.S.A. 54:4-63.11. [Ibid.] Omitted assessments are authorized by N.J.S.A ...

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

6 /usr/local/share/www/libweb/collections/courts/tax/13603-16opn.opn.html -- rank: 771

... the county board of taxation on or before December 1. N.J.S.A. 54:4-63.11. [Ibid.] Omitted assessments are authorized by N.J.S.A ...

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

7 SHELBOURNE SPRING LLC, v. NEW PROVIDENCE BOROUGH -- rank: 752

... omitted assessment rendered by the Borough as untimely pursuant to N.J.S.A. 54:4-63.11 and N.J.S.A. 54:51A-9(b). For ... 28, 2020, asserting that the complaint was untimely pursuant to N.J.S.A. 54:4-63.11 and N.J.S.A. 54:51A-9(b). After ... that govern the timely appeals of added/omitted assessments are N.J.S.A. 54:4-63.11 and N.J.S.A. 54:51A-9(b). N.J.S.A. 54:4-63.11 provides, in pertinent part: [A]ppeals from added assessments may ... the aggregate assessed valuation of the property exceeds $750,000. [N.J.S.A. 54:4-63.11]. Additionally, N.J.S.A. 54:51A-9(b) provides ... December 13, 2019, after expiration of the statutory deadline. See N.J.S.A. 54:4-63.11; 54:51A-9(b). Despite this fact, Plaintiff argues ...

docket:	013528-19
court:	NJ Superior Court Appellate Division
decided:	2022-04-07
status:	Unpublished
citation:
Document Size:	27706

8 Rockaway 80 Assoc. v. Rockaway Township -- rank: 740

... of the year in which the added assessment is imposed. N.J.S.A. 54:4-63.11. Taxes based upon regular assessments are payable in quarterly installments ...

docket:	03798-93
court:
decided:	1996-01-23
status:
citation:	15 N.J. Tax 326
Document Size:	43474

9 Daniel Yang v. Montclair Twp. -- rank: 729

... taxation.” N.J.S.A. 54:4-63. 2 N.J.S.A 54 :4-63.11 provides, in part, that “[a]ppeals from added assessments ... of tax bills for added assessments, whichever is later.” N.J.S.A. 54:4-63.11. 3 The Chapter 123 average ratio for Montclair for the ...

docket:	0000114-22
court:	NJ Superior Court Appellate Division
decided:	2023-05-24
status:	Unpublished
citation:
Document Size:	80993

10 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 723

... Jersey was required to file a timely appeal pursuant to N.J.S.A. 54:4-63.11 challenging added and added/omitted assessments issued by the defendant ... the State failed to file timely appeals in accordance with N.J.S.A. 54:4-63.11, which governs appeals from added assessments. See footnote 1 By ... December 1 of the year of levy, as required by N.J.S.A. 54:4-63.11. The State argues that, by doing so: the Tax Court ... the assessments were ultra vires , the statute of limitations under N.J.S.A. 54:4-63.11 does not bar its challenge. Our Supreme Court has observed ... The State argues that, despite the statute of limitations under N.J.S.A. 54:4-63.11, the Tax Court was empowered under the Declaratory Judgment Act ... added/omitted assessments on the subject property. ����Affirmed. Footnote: 1 N.J.S.A. 54:4-63.11 provides that appeals from added assessments to the county ...

docket:	A0498-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:
Document Size:	39433

11 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 723

... Jersey was required to file a timely appeal pursuant to N.J.S.A. 54:4-63.11 challenging added and added/omitted assessments issued by the defendant ... the State failed to file timely appeals in accordance with N.J.S.A. 54:4-63.11, which governs appeals from added assessments. See footnote 1 By ... December 1 of the year of levy, as required by N.J.S.A. 54:4-63.11. The State argues that, by doing so: the Tax Court ... the assessments were ultra vires , the statute of limitations under N.J.S.A. 54:4-63.11 does not bar its challenge. Our Supreme Court has observed ... The State argues that, despite the statute of limitations under N.J.S.A. 54:4-63.11, the Tax Court was empowered under the Declaratory Judgment Act ... added/omitted assessments on the subject property. ����Affirmed. Footnote: 1 N.J.S.A. 54:4-63.11 provides that appeals from added assessments to the county ...

docket:	A0495-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:	366 N.J. Super. 626 841 A.2d 990
Document Size:	39465

12 CITY OF EAST ORANGE v. 280 SOUTH HARRISON STREET ASSOCIATES -- rank: 687

... of Taxation, and a hearing occurred on December 14, 1995. N.J.S.A. 54:4-63.11. The board refused to accept evidence on the issue of ...

docket:	00545-96
court:
decided:	1997-06-24
status:
citation:	16 N.J. Tax 424
Document Size:	63799

13 BDB ENTERPRISES, LLC v. BRICK TOWNSHIPRIMM, J.T.C. This is a local property tax matter involving the payment of taxes to perfect an appeal from an added assessment. The appeal was brought under N.J.S.A. 54:4-63.11, dealing with appeals to the Tax Cour -- rank: 656

... appeal from an added assessment. The appeal was brought under N.J.S.A. 54:4-63.11, dealing with appeals to the Tax Court from judgments of ... an appeal from an added assessment. The applicable statutory provision, N.J.S.A. 54:4-63.11, contains no payment of taxes requirement, and there is no ... 54:51A- 1(b) dealing with regular assessments, or in N.J.S.A. 54:4-63.11, dealing with added assessments. Moreover, defendant has adequate remedies available ... board judgment, appeals that judgment to the Tax Court under N.J.S.A. 54:4-63.11 for added assessments, and N.J.S.A. 54:4 ...

docket:	00126-96
court:
decided:	1996-09-18
status:
citation:	16 N.J. Tax 22
Document Size:	36023

14 BUCKEYE PERTH AMBOY TERMINAL, LLC, v. CITY OF PERTH AMBOY -- rank: 630

... owner has the right to an appeal by December 1. N.J.S.A. 54:4-63.11. 5 month added assessment for tax year 2019 cannot be ...

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

15 CITY OF ASBURY PARK v. CASTAGNO TIRES -- rank: 622

... in the taxable status of the property for those years. N.J.S.A . 54:4-63.11 requires that an added assessment be appealed to the county ...

docket:	12905-92
court:
decided:	1993-09-27
status:
citation:	13 N.J. Tax 488
Document Size:	96509