Search Rutgers Law Library N.J. Court Opinions

1 TOWNSHIP OF FREEHOLD, v. CENTRASTATE HEALTHCARE SERVICES, INC., -- rank: 1000

... governed solely by the methodical statutory scheme set forth in N.J.S.A. 54:4-63.26 to -63.30 (hereinafter 2 the “EC” statute or ... and that it lost its tax-exempt status pursuant to N.J.S.A. 54:4-63.26 et al. It also alleged that the Subject’s assessment ... finds that under the plain language of the controlling statute, N.J.S.A. 54:4-63.26, there must be a demonstrated change in use as a ... omitted assessment law, does not satisfy the statutory requirement of N.J.S.A. 54:4-63.26. In light of this conclusion, the court need not decide ... for-profit entity an undisputed known fact for purposes of N.J.S.A. 54:4-63.26 unlike in RMC; (3) public policy, which this court acknowledged ... both as to the why (change of ownership or use, N.J.S.A. 54:4-63.26), and the how 7 See also 18 Washington Place ...

docket:	00047-16
court:	NJ Tax Court
decided:	2021-01-05
status:	Published
citation:
Document Size:	43827

2 THE COMMUNITY LEAGUE, INC. v. CITY OF NEWARK -- rank: 889

... of property from an exempt to a non-exempt owner. N.J.S.A. 54:4-63.26 to 63.28.” 2 N.J. Tax at 196 ... that the property was assessable as omitted property pursuant to N.J.S.A. 54:4-63.26. Judge Crabtree concluded “it is the use of the ... for which tax exemption is claimed . . . .” 2 According to N.J.S.A. 54:4-63.26, whenever exempt property ceases to be exempt “by reason ...

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

3 BOROUGH OF RED BANK v. RMC-MERIDIAN HEALTH -- rank: 796

... J. 502, 549 (2002)). The Borough argues the judge misinterpreted N.J.S.A. 54:4-63.26 and 'ignored the municipality's independent right to seek omitted ... requirements of N.J.S.A. 54:3- 21 and N.J.S.A. 54:4-63.26. The Borough assessor determined Meridian was exempt for the 2015 ... We also reject the Borough's argument the judge misinterpreted N.J.S.A. 54:4-63.26. The statute allows omitted assessments when the exemption status of ... Twp., 72 N.J. 389, 400 n.4 (1977) (citing N.J.S.A. 54:4-63.26). The Borough adduced no evidence of a change in use ... Tax at 563. We agree. The judge did not misinterpret N.J.S.A. 54:4-63.26 because there was no evidence suggesting there had been a ... Borough argues 'the [t]ax [c]ourt's interpretation of N.J.S.A. 54:4-63.26 [is] against the overall statutory scheme' and its 'interpretation ...

docket:	a0277-18
court:	NJ Superior Court Appellate Division
decided:	2019-03-14
status:	Unpublished
citation:
Document Size:	13903

4 International Schools Services, Inc. v. West Windsor Township, <br -- rank: 678

... October 2003, when the contested assessments were made pursuant to N.J.S.A. 54:4-63.26 to -63.29 (containing procedure for assessing property which ceases ...

docket:	06669-03
court:
decided:	2004-11-19
status:
citation:	21 N.J. Tax 553
Document Size:	62844

5 CASINO REINVESTMENT DEVELOPMENT AUTHORITY v. CITY OF ATLANTIC CITY -- rank: 589

... properties were thereafter assessed by Atlantic City as omitted added ( N.J.S.A. 54:4-63.26) for the l998 tax year, which assessments were affirmed by ... 10 for October, November, and December of l998, pursuant to N.J.S.A. 54:4-63.26, as follows: Land $ 25,200 Improvements $ 75,800 Total $101 ...

docket:	00017-99
court:
decided:	1999-11-15
status:
citation:	18 N.J. Tax 463
Document Size:	64566

6 SALT and LIGHT COMPANY, INC. v. MOUNT HOLLY TOWNSHIP -- rank: 582

... ownership justifying a pro rata assessment for 1994 pursuant to N.J.S.A. 54:4-63.26. See 18 Washington Place Assocs. v. Newark , 8 N.J ...

docket:	00413-95
court:
decided:	1995-11-08
status:
citation:	15 N.J. Tax 274
Document Size:	89715

7 INDIA CULTURAL SOCIETY, Plaintiff v. TOWNSHIP OF WAYNE -- rank: 582

... an $877,700 added assessment for twelve months, pursuant to N.J.S.A. 54:4-63.26 to -63.30. These statutes provide that, when a property ...

docket:	00231-01
court:
decided:	2003-05-27
status:
citation:	20 N.J. Tax 623
Document Size:	43338

8 JOB HAINES HOME FOR THE AGED, Plaintiff v. TOWNSHIP OF BLOOMFIELD, -- rank: 564

... 8 The municipality may also recapture lost tax dollars under N.J.S.A. 54:4-63.26, which provides that, “[w]henever any real property is ...

docket:	01135-00
court:
decided:	2001-02-16
status:
citation:	19 N.J. Tax 408
Document Size:	61545

9 TEICHER AMERICAN COMMUNITIES AT THE MAJESTIC, LLC v. CITY OF ASBURY PARK -- rank: 560

... statutory scheme for filing tax appeals is clear and unequivocal. N.J.S.A. 54:4-63.26 provides that when any tax exempt property changes ownership, the ...

docket:	a5283-05
court:	njappellate
decided:	2007-04-02
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	32354

10 Grandal Enterprises, Inc. v. Keansburg Borough -- rank: 549

... an added assessment for the full 12 months of 1994. N.J.S.A. 54:4-63.26 to -63.29; 18 Washington Place Assocs. v. Newark , 8 ...

docket:	08598-92
court:
decided:	1995-06-16
status:
citation:	15 N.J. Tax 74
Document Size:	29041

11 SOCIETY OF THE HOLY CHILD JESUS, ETC., v. SUMMIT CITY, <br -- rank: 510

... omitted assessment (entered on the added assessment list pursuant to N.J.S.A. 54:4-63.26), and its application for tax exempt status in 2006 was ...

docket:	07403-05
court:
decided:	2007-09-17
status:
citation:
Document Size:	26412