Search Rutgers Law Library N.J. Court Opinions

1 In re: Princeton Office Park v. Plymouth Park Tax Services, LLC -- rank: 1000

... s property through the second quarter of 2008. Pursuant to N.J.S.A. 54:4-67 and N.J.S.A. 54:5-6, the redemption ... purchaser’s compensable “interest in the tax;” and N.J.S.A. 54:4-67, which provides that the tax delinquency survives the issuance of ... the tax sale certificate owned by Plymouth Park. Pursuant to N.J.S.A. 54:4-67 and N.J.S.A. 54:5-6, the redemption ... calculated at the rate of eighteen percent as authorized by N.J.S.A. 54:4-67 and N.J.S.A. 54:5-6 . On June ... to the municipality. It determined that a 1997 amendment to N.J.S.A. 54:4-67, which provides that a tax delinquency persists after a tax ... under New Jersey law.” The Third Circuit observed that N.J.S.A. 54:4-67 provides that a property owner’s tax delinquency is ...

docket:	A-107-11
court:	NJ Supreme Court
decided:	2014-06-25
status:
citation:
Document Size:	90879

2 ALBERTO RAMOS v. CITY OF PASSAIC -- rank: 853

... the grounds that, under the definition of tax delinquency in N.J.S.A. 54:4-67, plaintiff failed to comply with the tax payment requirements contained ... for which review is sought must have been paid.” N.J.S.A. 54:4-67 defines a tax delinquency as follows: “ Delinquency” means the ... the county board of taxation or the State tax court. [ N.J.S.A. 54:4-67.] Plaintiff moves for judgment declaring this definition unconstitutional as applied ... Defendant asserts that, notwithstanding its receipt of these amounts, under N.J.S.A. 54:4-67 taxes remained delinquent for tax appeal purposes. In challenging the constitutionality of the definition of tax delinquency in N.J.S.A. 54:4-67 as applied to tax appeals, plaintiff asserts that the definition ... R. 4:28-4(d), to defend the constitutionality of N.J.S.A. 54:4-67. In Greenberg v. Kimmelman , supra , 99 N.J. 552, ...

docket:	03111-99
court:
decided:	2000-08-11
status:
citation:
Document Size:	104043

3 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 793

... 66, the provision for interest on delinquent taxes contained in N.J.S.A. 54:4-67, and the Tax Sale Law, N.J.S.A. 54 ... is unclear what effect, if any, the recent amendment to N.J.S.A. 54:4-67 will have upon the future application of the holding in ... § 4 , May 12, 1994 added the following paragraph to N.J.S.A. 54:4-67: "Delinquency" means the sum of all taxes and municipal charges ...

docket:	05610-94
court:
decided:	1995-02-10
status:
citation:	14 N.J. Tax 453
Document Size:	248600

4 INDIA CULTURAL SOCIETY, Plaintiff v. TOWNSHIP OF WAYNE -- rank: 774

... 66a; N.J.S.A. 54:4-66.1a. Under N.J.S.A. 54:4-67, a “delinquency” means “the sum of all taxes ... by the end of the fiscal year in which billed. N.J.S.A. 54:4-67(c). Under N.J.S.A. 54:5-6, property ... J. 329 (1968) (stating that the interest rate imposed by N.J.S.A. 54:4-67 “is designedly such that it will not be worth ... the statutory language is the definition of a delinquency in N.J.S.A. 54:4-67 as “taxes and municipal charges due on any given ... of New Jersey need not pay tax delinquency interest under N.J.S.A. 54:4-67 even though the statute does not exclude governmental entities from ... result consistent with the legislative purpose. The legislative purpose of N.J.S.A. 54:4-67 to encourage timely tax payments is not thwarted by ...

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

5 /usr/local/share/www/libweb/collections/courts/tax/008487-2016opn.opn.html -- rank: 619

... same, circumscribing only the amounts which can be imposed. Thus, N.J.S.A. 54:4-67 provides that a “governing body may also fix the ... interest and “end of the year” penalty rates, and N.J.S.A. 54:4-67 allows such penalty to be imposed when a taxpayer fails ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	34756

6 DSC OF NEWARK ENTERPRISES, INC. v. SOUTH PLAINFIELD BOROUGH -- rank: 616

... with interest accrued up to the date of sale, see N.J.S.A. 54:4-67(a), and costs of the sale, all of which are ... excess of $10,000 for tax year 2006 pursuant to N.J.S.A. 54:4-67; (2) property taxes and interest for what appears to be ...

docket:	05609-03
court:
decided:	2009-05-12
status:
citation:
Document Size:	52685

7 /usr/local/share/www/libweb/collections/courts/tax/008487-2016opnn.opn.html -- rank: 608

... governing body of a municipality, subject to monetary limits. Thus, N.J.S.A. 54:4-67 provides that a “governing body may also fix the ... resolution allowing” a 10-day grace period pursuant to “N.J.S.A. 54:4-67.” 11 The Legislature also granted a governing body the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44497

8 Caven Point Assoc., etc v. City of Jersey City -- rank: 586

... underscored) 3 Section 4 of c. 32, L. 1994, amends N.J.S.A. 54:4-67 in part to read as follows: 'Delinquency' means the sum ... A. 54:3-27. Defendant argues that the provision in N.J.S.A. 54:4-67, as amended by c. 32, L. 1994, declaring that delinquency ...

docket:	04111-92
court:
decided:	1995-01-30
status:
citation:	14 N.J. Tax 496
Document Size:	30203

9 Sheila Henderson v. Camden County Municipal Utility Authority -- rank: 586

... real property tax payments� undertaken in a 1979 amendment to N.J.S.A. 54:4-67. Governor�s Objections and Recommendations , Assembly Bill No. 855 (Jan ... mirror the 18% annual interest rate ceiling set forth at N.J.S.A. 54:4-67. By contrast, compounding interest under N.J.S.A. 40 ... to �parallel� the increase in the annual rate ceiling of N.J.S.A. 54:4-67 to 18%, it suggests that the �interest� contemplated by N ...

docket:	a-19-02
court:	njsupreme
decided:	2003-07-08
status:
citation:	176 N.J. 554
Document Size:	44659

10 NORTH ORATON URBAN RENEWAL v. CITY OF EAST ORANGE -- rank: 581

... thereon at a rate of eighteen percent (18%) pursuant to N.J.S.A. 54:4-67 accruing from the respective payment date of each such advance ... to issuance of the tax certificate at 18% pursuant to N.J.S.A. 54:4-67. In reaching this conclusion the court relied on the holding ...

docket:	010755-20
court:	NJ Tax Court
decided:	2016-07-15
status:	unpublished
citation:
Document Size:	44032

11 ARGYROSOMUS, LLC v. SEABOARD LANDING, LLC -- rank: 576

... certificate for those unpaid taxes, plus penalty interest pursuant to N.J.S.A. 54:4-67(a). U.S. Bank, NA, as custodian for Sass Muni ...

docket:	a5963-13
court:	NJ Superior Court Appellate Division
decided:	2016-10-21
status:	unpublished
citation:
Document Size:	48790

12 Jos. L. Muscarelle Dev. Co., Inc. v. Manalapan Tp. -- rank: 557

... remedies are limited to the imposition of interest pursuant to N.J.S.A . 54:4-67 and a tax sale of the delinquent property pursuant to ...

docket:	05005-93
court:
decided:	1993-07-28
status:
citation:	13 N.J. Tax 330
Document Size:	54912

13 BRUNO LATO v. ROCKAWAY TOWNSHIP -- rank: 538

... plus interest at the rate chargeable by the municipality (under N.J.S.A. 54:4-67, 8% on the first $1,500 and 18% on the ...

docket:	06383-96
court:
decided:	1997-03-21
status:
citation:	16 N.J. Tax 355
Document Size:	68942

14 NORTH ORATON URBAN RENEWAL LP v. CITY OF EAST ORANGE -- rank: 508

... judge erroneously assessed interest at the rate set forth in N.J.S.A. 54:4-67(c), and should have applied the post-judgment rate provided ... 15T1 statutory rate applicable to delinquent taxes' as set in N.J.S.A. 54:4-67(c). The determination of which interest rate to apply is ... legitimate and reasonable expectation' that it would recover interest under N.J.S.A. 54:4-67 on the tax payments it made after purchasing the certificates ... Boca was entitled to the higher rate of interest under N.J.S.A. 54:4-67(c) on the subsequent tax payments. Affirmed. 5 A-3557 ...

docket:	a3557-15
court:	NJ Superior Court Appellate Division
decided:	2018-04-17
status:	unpublished
citation:
Document Size:	15622

15 /usr/local/share/www/libweb/collections/courts/appellate/a0559-18.opn.html -- rank: 508

... the county board of taxation or the State tax court. [N.J.S.A. 54:4-67(d).] The statute as amended applies to the filing of ...

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decided:
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Document Size:	36072