Search Rutgers Law Library N.J. Court Opinions

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

... Id. at 568. This is especially where another EC provision, N.J.S.A. 54:4-63.28, “which ties the period of assessment to the time ... previously exempt property is restored to the tax rolls”). 13 ( N.J.S.A. 54:4-63.28; 4-63.29), fully apply here. Therefore, the court finds ...

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: 946

... on October 1 of the pre-tax year. Pursuant to N.J.S.A. 54:4-63.28, however, property transferred from an exempt entity to a non ... 3 Defendant there argued that the transfer was governed by N.J.S.A. 54:4-63.28 and that the property was assessable as omitted property pursuant ... S.A. 54:4-3.6b. This statute, similar to N.J.S.A. 54:4-63.28 and N.J.S.A. 54:4-3.3b, was ...

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

3 TEICHER AMERICAN COMMUNITIES AT THE MAJESTIC, LLC v. CITY OF ASBURY PARK -- rank: 922

... property based upon the valuation on the 2005 exempt list. N.J.S.A. 54:4-63.28 provides that all previously exempt property "shall be assessed and ... right to exemption ceased and dividing the result by [twelve]. [ N.J.S.A. 54:4-63.28.] Here, ownership of the property was transferred to plaintiff on December 28, 2004. In accordance with N.J.S.A. 54:4-63.28, the exemption ceased as of January 1, 2005 and the ...

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status:	unpublished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

4 CASINO REINVESTMENT DEVELOPMENT AUTHORITY v. CITY OF ATLANTIC CITY -- rank: 673

... legal ownership of Lot l02.ll throughout the l998 year. N.J.S.A. 54:4-63.28 provides that if the right to tax exemption ceases in ... Adele Kwaw on September 9, 1998, and, therefore, pursuant to N.J.S.A. 54:4-63.28, the property became subject to assessment and local property taxation ...

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