23 Results for [("N.J.S.A. 54:4-63.31")]

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1 Michael Lucarini v. Township of Moorestown -- rank: 1000

... 138-39. B. Omitted Assessments. Omitted assessments are authorized by N.J.S.A. 54:4-63.31. That statute provides: In any tax year or in the ... be determined as of October 1 of the preceding year. [ N.J.S.A. 54:4-63.31.] There are two methods for assessment of property that has ... A. 54:4-63.17. The newer or alternative method ( N.J.S.A. 54:4-63.31 through 63.40) resembles the procedure for added assessments in ... 4-63.12 (the original method omitted assessment statute) and N.J.S.A. 54:4-63.31 (the alternate method omitted assessment statute). C. Omitted Added Assessment ... were first omitted in tax year 2009. They argue that N.J.S.A. 54:4-63.31 allows for an omission in “any tax year or ... of 2009 are barred by the time limit expressed in N.J.S.A. 54:4-63.31. The court agrees with the municipality’s interpretation of ...

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status:	unpublished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

2 /usr/local/share/www/libweb/collections/courts/tax/013603-2016opn.opn.html -- rank: 990

... 54:4-63.11. [Ibid.] Omitted assessments are authorized by N.J.S.A. 54:4-63.31. The statute permits an assessor to place an assessment on ... be determined as of October 1 of the preceding year. [N.J.S.A. 54:4-63.31.] The statutes provide for a second method used to place ... A. 54:4-63.17. The newer or alternative method ( N.J.S.A. 54:4-63.31 through 63.40) resembles the procedure for added assessments in ... omitted from the assessment list for the particular tax year. N.J.S.A. 54:4-63.31. In this case the assessor's action in imposing an ... added assessment statutes with the omitted assessment statute found at N.J.S.A. 54:4-63.31. Contrary to Township’s position, however, the procedure requires adherence ... than omitted added assessments. But where the alternative method under N.J.S.A. 54:4-63.31 is utilized, the statute requires that the assessor provide ...

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

3 /usr/local/share/www/libweb/collections/courts/tax/13603-16opn.opn.html -- rank: 973

... 54:4-63.11. [Ibid.] Omitted assessments are authorized by N.J.S.A. 54:4-63.31. The statute permits an assessor to place an assessment on ... be determined as of October 1 of the preceding year. [N.J.S.A. 54:4-63.31.] The statutes provide for a second method used to place ... A. 54:4-63.17. The newer or alternative method ( N.J.S.A. 54:4-63.31 through 63.40) resembles the procedure for added assessments in ... omitted from the assessment list for the particular tax year. N.J.S.A. 54:4-63.31. In this case the assessor's action in imposing an ... as omitted added assessments. But where the alternative method under N.J.S.A. 54:4-63.31 is utilized, the statute 14 requires that the assessor provide ...

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

4 Crown Castle Towers 09, LLC v. Township of Tabernacle -- rank: 921

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

5 BRAEMAR at CHESTER, LLC, v. CHESTER BOROUGH -- rank: 843

... taxes can be assessed by means of the alternate method, N.J.S.A. 54:4-63.31 to -63.40, rather than by the original method, N ... also contends that, in the present circumstances, the alternate method, N.J.S.A. 54:4-63.31 to -63.40, instead of the original method in assessing ... added" property . . . . . Since the alternate method, as set forth in N.J.S.A. 54:4-63.31 et seq., was adopted subsequent to N.J.S.A ...

docket:	00087-03
court:
decided:	2003-08-12
status:
citation:	21 N.J. Tax 16
Document Size:	39417

6 BUCKEYE PERTH AMBOY TERMINAL, LLC, v. CITY OF PERTH AMBOY -- rank: 820

... 2005). See N.J.S.A. 54:4-63.12; N.J.S.A. 54:4- 63.31. 5 Under either statute, an omitted assessment can be imposed ... ” N.J.S.A 54:4- 63.13. Under N.J.S.A. 54:4-63.31, the “newer or alternative procedure,” an omitted assessment ...

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

7 Polk Street Partners, LLC v. Town of Guttenberg -- rank: 781

... determined as of October 1 of the preceding tax year. N.J.S.A. 54:4-63.31. There are two methods for assessment of property that has ... A. 54:4-63.17. The newer or alternative method ( N.J.S.A. 54:4-63.31 through 63.40) resembles the procedure for added assessments in ... 600 (Tax 1989) (assessor’s failure to consider full 6 N.J.S.A. 54 :4-63.31 7 value of improvements that he was aware of when ...

docket:	013622-17
court:	NJ Tax Court
decided:	2019-03-12
status:	Unpublished
citation:
Document Size:	29977

8 COASTAL EAGLE POINT OIL CO. Plaintiff v. WEST DEPTFORD TOWNSHIP, <br -- rank: 765

... A. 54:4-1 and -23. In 1998, pursuant to N.J.S.A. 54:4-63.31, the assessor placed an omitted assessment for 1997 on the ... the subject property in the amount of $34,997,346. N.J.S.A. 54:4-63.31. 1 The two assessments appear in different sections of the ... proper. III. THE OMITTED ASSESSMENT STATUTE, ITS INTERPRETATION AND APPLICATION. N.J.S.A. 54:4-63.31 provides: In any tax year or in the next succeeding ... assessment list, he or she may make an omitted assessment. N.J.S.A. 54:4-63.31. In this case, the facts are clear that the assessor ...

docket:	00020-99
court:
decided:	1999-09-01
status:
citation:	19 N.J. Tax 123
Document Size:	48350

9 AVR Realty Co. c/o Rose v. Cranford Township -- rank: 755

... 54:4-63.12 to -63.30) and an Alternate ( N.J.S.A. 54:4-63.31 to -63.40) Method whereby the County Board (by judgment ...

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

10 Levy et al. v. Borough of Deal -- rank: 755

... year.” N.J.S.A. 54:3-63.12; N.J.S.A. 54:4-63.31. Plaintiffs concede that the Borough’s imposition of the added ... improvements (plaintiffs’ residence) on September 2016, would be valid under N.J.S.A. 54:4-63.31. Plaintiffs argue that this court should not, and cannot extend ...

docket:	013545-17
court:	NJ Tax Court
decided:	2018-08-17
status:	Unpublished
citation:
Document Size:	31843

11 TOWNSHIP OF FREEHOLD, v. CENTRASTATE HEALTHCARE SERVICES, INC., -- rank: 713

... S.A. 54:4-63.12 to - 63.25, and N.J.S.A. 54:4-63.31 to -63.40 (hereinafter the “general OA law,� ... taxable property omitted from the assessment for the particular year”); N.J.S.A. 54:4-63.31 (“In any tax year or in the next succeeding ...

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

12 GREGG & LORI ANNE VAN ORDEN v. TOWNSHIP OF WYCKOFF, <br -- rank: 690

... A. 54:4-63.17. The newer or alternative method ( N.J.S.A. 54:4-63.31 through 63.40) resembles the procedure for added assessments in ...

docket:	00066-00
court:
decided:	2005-01-27
status:
citation:	22 N.J. Tax 31
Document Size:	32277

13 FREEHOLD BOROUGH v. NESTLE USA -- rank: 661

... year 2000 was made pursuant to the omitted assessment statute, N.J.S.A. 54:4-63.31, which provides: In any tax year or in the next ...

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

14 Alpha Bella VI, Inc., etc v. Clinton Tp -- rank: 661

... 54:4-63.13 and the alternative method pursuant to N.J.S.A. 54:4-63.31 -- for purposes of rollback taxes, only N.J.S.A ...

docket:	11877-92
court:
decided:	1995-05-05
status:
citation:	14 N.J. Tax 597
Document Size:	131999

15 McMahon v. City of Newark -- rank: 657

... made by the county board of taxation -- original method) and N.J.S.A. 54:4-63.31 to -40 (omitted assessments made by tax assessor -- alternate method ...

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

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