Search Rutgers Law Library N.J. Court Opinions

1 Daniel Yang v. Montclair Twp. -- rank: 1000

... was completed through December 31st of the current tax year. N.J.S.A. 54:4-63.3. The county board Yang, Daniel & Lucy v. Montclair Twp. Docket ...

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status:	Unpublished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

2 /usr/local/share/www/libweb/collections/courts/tax/13203-13opn.opn.html -- rank: 997

... J.S.A. 54:4-3.6. 19 Pursuant to N.J.S.A. 54:4-63.3, an added assessment may be imposed on a property if ... exists between N.J.S.A. 54:4-23 and N.J.S.A. 54:4-63.3 or N.J.S.A. 54:4-63.2 in ...

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

3 /usr/local/share/www/libweb/collections/courts/tax/013603-2016opn.opn.html -- rank: 936

... assessment is prorated for the number of months following completion. N.J.S.A. 54:4-63.3. The added assessment list also includes properties having additions completed ... which the property was substantially completed within the purview of N.J.S.A. 54:4-63.3. It was not, but should have been, part of the ... were completed. The tax court invalidated the assessments finding, “ N.J.S.A. 54:4-63.3 does not permit added assessments for the year in which ... 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 ... date of delivery of such deed, or of such completion . . . . [ N.J.S.A. 54:4-63.3 (emphasis added).] All improvements to the subject property were completed ... in N.J.S.A. 54:4-63.2 and N.J.S.A. 54:4-63.3. The omitted added process merely provides an extension of ...

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

4 HOWELL TOWNSHIP, Plaintiff v. MONMOUTH COUNTY BOARD OF <br -- rank: 898

... for the subsequent tax year. . . [Emphasis added.] The language of N.J.S.A. 54:4-63.3 is identical to the above statute, except as to the ... 63. 2 and seeks relief reinstating the added assessment under N.J.S.A. 54:4-63. 3 , it is undisputed that the site improvements were deemed completed ...

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

5 /usr/local/share/www/libweb/collections/courts/tax/13603-16opn.opn.html -- rank: 892

... is prorated for the number of months following 3 completion. N.J.S.A. 54:4-63.3. The added assessment list also includes properties having additions completed ... which the property was substantially completed within the purview of N.J.S.A. 54:4-63.3. It was not, but should have been, part of the ... were completed. The tax court invalidated the assessments finding, “ N.J.S.A. 54:4-63.3 does not permit added assessments for the year in which ... 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 ... date of delivery of such deed, or of such completion . . . . [ N.J.S.A. 54:4-63.3 (emphasis added).] All improvements to the subject property were completed ... in N.J.S.A. 54:4-63.2 and N.J.S.A. 54:4-63.3. The omitted added process merely provides an extension of ...

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

6 Rockaway 80 Assoc. v. Rockaway Township -- rank: 889

... 4-23) and a 1995 added assessment (imposed pursuant to N.J.S.A. 54:4-63.3) to the amount of the Judgment entered by the Tax ... times during 1994, was imposed on the property pursuant to N.J.S.A. 54:4-63.3 for twelve months of 1995. The aggregate assessments for 1995 ...

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

7 Leabern Realty, L.P. % Wayne v. Montclair Township -- rank: 863

... “completed” for purposes of imposing an added assessment under N.J.S.A. 54:4-63.3. For the reasons stated below, the court finds that defendant� ... does plaintiff contend that the added assessment was untimely, under N.J.S.A. 54:4-63.3. In fact, plaintiff does not contest the total 2019 tax ... year. See N.J.S.A. 54:4-63.2; N.J.S.A. 54:4-63.3. The “purpose of the added assessment law is to ... of the tax year, the added assessment computation slightly differs. N.J.S.A. 54:4-63.3. The assessor must first determine the taxable value of the ... remaining in the tax year, divided by twelve. Ibid. Specifically, N.J.S.A. 54:4-63.3 provides, in part, the following: when any parcel of real ... Township Docket Nos. 000166-2020 and 007681-2020 Page -10- [N.J.S.A. 54:4-63.3.] Here, it is undisputed by plaintiff that added assessments ...

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

8 Michael Lucarini v. Township of Moorestown -- rank: 863

... following completion through December 31. The second added assessment statute, N.J.S.A. 54:4-63.3, allows for an added assessment where a structure has been ... following January 1 and October 1 of the tax year. N.J.S.A. 54:4-63.3 provides that the assessor, after examination and inquiry, is to ... completion of the improvements and dividing the result by 12. N.J.S.A. 54:4-63.3. The purpose of this statute “is to permit the ... 1 and October 1 of the 2008 tax year, making N.J.S.A. 54:4-63.3 applicable for the portion of tax year 2008 during which ... to the date on which the improvement is completed. “ N.J.S.A. 54:4-63.3 does not permit added assessment for the year in which ...

docket:	00103-12
court:	NJ Tax Court
decided:	2014-10-02
status:	unpublished
citation:
Document Size:	49718

9 C. ARSENIS v. BOROUGH OF BERNARDSVILLE -- rank: 857

... of the month following completion through December 31. The second, N.J.S.A. 54:4-63.3, allows for an added assessment where a structure has been ...

docket:	a0603-21
court:	NJ Superior Court Appellate Division
decided:	2023-06-28
status:	Published
citation:
Document Size:	45908

10 PLAZA TWENTY THREE STATION LLC v. TOWNSHIP OF PEQUANNOCK -- rank: 852

... and completed before January 1 of the tax year. Further, N.J.S.A. 54:4-63.3 allows added assessments to be imposed when 'any building or ... Nestle USA, 21 N.J. Tax 138, 153 (Tax 2003) (' N.J.S.A. 54:4-63.3 does not permit added assessments for the year in which ... Wyckoff, 22 N.J. Tax 31, 34 (Tax 2005) (citing N.J.S.A. 54:4- 63.3). The purpose of the added assessment law 'is to permit ... which the property was substantially completed within the purview of N.J.S.A. 54:4-63.3. It was not, but should have been, part of the ... violated N.J.S.A. 54:4- 63.2 and N.J.S.A. 54:4-63.3 because its assessor based the assessment on projects completed well ...

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

11 Crown Castle Towers 09, LLC v. Township of Tabernacle -- rank: 846

... following completion through December 31. The second added assessment statute, N.J.S.A. 54:4-63.3, allows for an added assessment where a structure has been ... following January 1 and October 1 of the tax year. N.J.S.A. 54:4-63.3 provides that the assessor, after examination and inquiry, is to ... completion of the improvements and dividing the result by 12. N.J.S.A. 54:4-63.3. The purpose of this statute “is to permit the ... 1 and October 1 of the 2002 tax year, making N.J.S.A. 54:4-63.3 applicable for the portion of tax year 2002 during which ... to the date on which an improvement is completed. “ N.J.S.A. 54:4-63.3 does not permit added assessments for the year in which ...

docket:	00020-12
court:	NJ Tax Court
decided:	2014-10-06
status:	unpublished
citation:
Document Size:	53255

12 CITY OF EAST ORANGE v. 280 SOUTH HARRISON STREET ASSOCIATES -- rank: 837

... the added assessment should have been prorated for 11 months. N.J.S.A. 54:4-63.3. Taxpayer has not challenged the proration. 2 The city, having ...

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

13 FREEHOLD BOROUGH v. NESTLE USA -- rank: 831

... and completed between January 1 and October 1 following.” N.J.S.A. 54:4-63.3 5 . The added assessment is imposed for the tax year ... have been made in 1952 under the added assessment law, N.J.S.A. 54:4-63.3, but the municipality was permitted to impose the added assessment ... taxing district” as of October 1 of each pretax year. N.J.S.A. 54:4-63.3 requires the assessor, “after examination and inquiry,” to ... and inquire after becoming aware of an ongoing construction project. N.J.S.A. 54:4-63.3. A regular practice of inspecting during the course of construction ... Guidance in performing the “examination and inquiry” required by N.J.S.A. 54:4-63.3 to determine the taxable value of property following the completion ... known improvements were completed and to determine their value. Moreover, N.J.S.A. 54:4-63.3 does not permit added assessments for the year in ...

docket:	04915-01
court:
decided:	2003-11-10
status:
citation:	21 N.J. Tax 138
Document Size:	49996

14 THE PRESBYTERIAN HOME AT PENNINGTON, INC v. THE BOROUGH OF PENNINGTON -- rank: 814

... 2001, and cited numerous cases that are readily distinguishable. Under N.J.S.A. 54:4-63.3 (emphasis added), [W]hen any parcel of real property contains ...

docket:	a6061-06
court:	superior court appellate division
decided:	2009-08-10
status:	Published
citation:	409 N.J. Super. 166 976 A.2d 413
Document Size:	69841

15 /usr/local/share/www/libweb/collections/courts/appellate/012593-21.opn.html -- rank: 811

... proration is for the remaining months in the tax year. N.J.S.A. 54:4-63.3. In either case, the assessments should be entered in the ...

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