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 Results for ("N.J.S.A. 54:4-63.2")   1 to 15 of 36 results. Run time: 0.884 seconds | Search time: 0.876 seconds    
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1 Daniel Yang v. Montclair Twp. -- rank: 1000
... added assessment duplicate, with the county board of taxation.” N.J.S.A. 54:4-63. 2 N.J.S.A 54 :4-63.11 provides, in ...
docket: 0000114-22
court: NJ Superior Court Appellate Division
decided: 2023-05-24
status: Unpublished
citation:
Document Size: 80993
2 Calton Homes, Inc. v. Tp. of West Windsor -- rank: 906
... nothing in the language of the statutes addressing added assessments, N.J.S.A. 54:4-63.2, -63.3, which indicate that a base year value should ...
docket: 11369-93
court:
decided: 1995-07-24
status:
citation: 15 N.J. Tax 231
Document Size: 172212
3 HOWELL TOWNSHIP, Plaintiff v. MONMOUTH COUNTY BOARD OF <br -- rank: 887
... are not subject to levy by an added assessment under N.J.S.A. 54:4-63.2 or -.3, and an added assessment cannot be levied for ... The theory behind the added assessment statutes, as provided in N.J.S.A. 54:4-63.2 and -.3, is to permit the taxation of real property ... State Realty & Terminal Co ., 21 N.J. 90, 97 (l956). N.J.S.A . 54:4-63.2 provides, in relevant part: When any parcel of real property ... it alleges that the added assessment was made pursuant to N.J.S.A. 54:4-63. 2 and seeks relief reinstating the added assessment under N.J ... of the scope of “building or other structure” under N.J.S.A. 54:4-63.2 and -3. The term “structure” must be limited to ... “structure” rather than the term “improvement ” in N.J.S.A. 54:4-63.2 and -3 undermines the municipality’s broad policy argument ...
docket: 07782-97
court:
decided: 1999-03-19
status:
citation: 18 N.J. Tax 149
Document Size: 98854
4 /usr/local/share/www/libweb/collections/courts/tax/13203-13opn.opn.html -- rank: 860
... completed between January 1 and October 1 following. . . .” Similarly, N.J.S.A. 54:4-63.2 permits an assessor to levy an added assessment when a ... and N.J.S.A. 54:4-63.3 or N.J.S.A. 54:4-63.2 in gauging eligibility for local property tax exemption. In Schizophrenia ... not operational.” Applying the “substantially ready” test under N.J.S.A. 54:4-63.2, the court concluded that if the improvements were not substantially ...
docket:
court: NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size: 61148
5 C. ARSENIS v. BOROUGH OF BERNARDSVILLE -- rank: 852
... Added assessments may be imposed via two statutes. The first, N.J.S.A. 54:4-63.2, provides for the making of an added assessment when a ...
docket: a0603-21
court: NJ Superior Court Appellate Division
decided: 2023-06-28
status: Published
citation:
Document Size: 45908
6 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 835
... of January 1, 1994 for the entire 1994 Tax Year ( N.J.S.A. 54:4-63.2) 3 , and a portion of the 1 993 Tax Year ... 54:3-21; R. 8:41(a)(4)(1996). 3 N.J.S.A. 54:4-63.2 provides: When any parcel of real property ... contains any building ...
docket: 01814-95
court:
decided: 1997-06-20
status:
citation: 16 N.J. Tax 550
Document Size: 83220
7 /usr/local/share/www/libweb/collections/courts/tax/13603-16opn.opn.html -- rank: 832
... assessment for the period following completion in the previous year. N.J.S.A. 54:4-63.2. After any necessary revision and correction, the added assessment list ... based on the date the work is “completed.” N.J.S.A. 54:4-63.2; N.J.S.A. 54:4- 63.3. As noted above, pursuant to N.J.S.A. 54:4-63.2, an added assessment may be placed on property to capture ... of the month following completion or sale of said property . . . . [ N.J.S.A. 54:4-63.2 (emphasis added).] Similarly, value added through an improvement to property ... procedure requires adherence to the completion dates set forth in N.J.S.A. 54:4-63.2 and N.J.S.A. 54:4-63.3. The ...
docket:
court: NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size: 43541
8 /usr/local/share/www/libweb/collections/courts/tax/013603-2016opn.opn.html -- rank: 832
... assessment for the period following completion in the previous year. N.J.S.A. 54:4-63.2. After any necessary revision and correction, the added assessment list ... based on the date the work is “completed.” N.J.S.A. 54:4-63.2; N.J.S.A. 54:4-63.3. As noted above, pursuant to N.J.S.A. 54:4-63.2, an added assessment may be placed on property to capture ... of the month following completion or sale of said property . . . . [ N.J.S.A. 54:4-63.2 (emphasis added).] Similarly, value added through an improvement to property ... procedure requires adherence to the completion dates set forth in N.J.S.A. 54:4-63.2 and N.J.S.A. 54:4-63.3. The ...
docket:
court: NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size: 43654
9 Rockaway 80 Assoc. v. Rockaway Township -- rank: 832
... exceeds the assessment made as of October 1 preceding....” N.J.S.A. 54:4-63.2 and 63.3. An added assessment, therefore, imposed for all ... 5. Such submission with respect to an added assessment under N.J.S.A. 54:4-63.2 will necessarily occur in the year after the tax year ... position is surely contrary to the intent and purpose of N.J.S.A. 54:4-63.2 and 63.3. In Appeal of New York State Realty ... for the year in which the added assessment is imposed. N.J.S.A. 54:4-63.2 and 63.3 provide that the amount of the added ... added to or improved” after the October 1 assessing date. N.J.S.A. 54:4-63.2 and 63.3. There is “no unfairness under the ...
docket: 03798-93
court:
decided: 1996-01-23
status:
citation: 15 N.J. Tax 326
Document Size: 43474
10 PLAZA TWENTY THREE STATION LLC v. TOWNSHIP OF PEQUANNOCK -- rank: 821
... is limited to a specific timeframe. By way of background, N.J.S.A. 54:4-63.2 provides that added assessments may be made when 'any building ... imposed after the date of a project's completion. See N.J.S.A. 54:4-63.2 and -63.3. N.J.S.A. 54:4-63 ... its motion for summary judgment, argued that the Township violated N.J.S.A. 54:4- 63.2 and N.J.S.A. 54:4-63.3 because ... frame for the 2017 tax year. In this regard, both N.J.S.A. 54:4-63.2 and -63.3 permit an added assessment to be imposed ... based on construction that did not constitute an improvement under N.J.S.A. 54:4-63.2 and -63.3. 26 N.J. Tax 212, 228 (Tax ... deferred maintenance and, as such, was not an improvement under N.J.S.A. 54:4-63.2 and -63.3. Fifth Roc, 26 N.J. Tax ...
docket: a2936-18
court: NJ Superior Court Appellate Division
decided: 2020-01-28
status: Unpublished
citation:
Document Size: 29351
11 Michael Lucarini v. Township of Moorestown -- rank: 816
... Div. 1989). There are two added assessment statutes. The first, N.J.S.A. 54:4-63.2, provides for the making of an added assessment when a ... not completed between the October 1 and January 1 so N.J.S.A. 54:4-63.2 does not apply. The improvements were completed between January 1 ...
docket: 00103-12
court: NJ Tax Court
decided: 2014-10-02
status: unpublished
citation:
Document Size: 49718
12 COASTAL EAGLE POINT OIL CO. Plaintiff v. WEST DEPTFORD TOWNSHIP, <br -- rank: 808
... where there is additional construction subsequent to the assessing date. N.J.S.A. 54:4-63.2 and -63.3. A taxing district may correct an assessor ...
docket: 00020-99
court:
decided: 1999-09-01
status:
citation: 19 N.J. Tax 123
Document Size: 48350
13 FREEHOLD BOROUGH v. NESTLE USA -- rank: 767
... the tax year for which such an assessment is made. N.J.S.A. 54:4-63.2 and –63.3. The difficulty here is that, at ... been included in an added assessment for 1999 pursuant to N.J.S.A. 54:4-63.2; or whether any particular improvement was completed either in tax ... improved prior to October 1 of the tax year. Similarly, N.J.S.A. 54:4-63.2 requires the same examination and inquiry with respect to improvements ... be conducted under the 2001 docket numbers. 5 See also N.J.S.A. 54:4-63.2, which authorizes added assessments for improvements completed after October 1 ...
docket: 04915-01
court:
decided: 2003-11-10
status:
citation: 21 N.J. Tax 138
Document Size: 49996
14 Crown Castle Towers 09, LLC v. Township of Tabernacle -- rank: 761
... Div. 1989). There are two added assessment statutes. The first, N.J.S.A. 54:4-63.2, provides for the making of an added assessment when a ... not completed between the October 1 and January 1 so N.J.S.A. 54:4-63.2 does not apply. The improvements were completed between January 1 ...
docket: 00020-12
court: NJ Tax Court
decided: 2014-10-06
status: unpublished
citation:
Document Size: 53255
15 JOB HAINES HOME FOR THE AGED, Plaintiff v. TOWNSHIP OF BLOOMFIELD, -- rank: 734
... tax dollars through the added assessment law. See e.g. , N.J.S.A. 54:4-63.2. 8 “The purpose of the added assessment law is ... ” Snyder , supra , 1 N.J. Tax at 7, (citing N.J.S.A. 54:4-63.2). Generally, courts will apply the added assessment law where (1 ...
docket: 01135-00
court:
decided: 2001-02-16
status:
citation: 19 N.J. Tax 408
Document Size: 61545
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