Search Rutgers Law Library N.J. Court Opinions

1 INDIA CULTURAL SOCIETY, Plaintiff v. TOWNSHIP OF WAYNE -- rank: 1000

... necessary, including any accrued interest, against the delinquency. Pursuant to N.J.S.A. 54:4-69.2, in lieu of a refund of taxes paid, a taxpayer ... 3-27.2 and the reference to “taxes” in N.J.S.A. 54:4-69.2. None of these statutes refers to interest. Consequently, the statutory ... under N.J.S.A. 54:3-27.2 and N.J.S.A. 54:4-69.2, interest and penalties attributable to excess taxes must be refunded ... term “taxes” also is consistent with the operation of N.J.S.A. 54:4-69.2 (allowing a taxpayer to obtain, in lieu of a tax ... obligations for tax year 2001. If the credit provided under N.J.S.A. 54:4-69.2 or -134 could be applied only against taxes, leaving delinquency ... in N.J.S.A. 54:3-27.2 and N.J.S.A. 54:4-69.2, interest at the rate of 5% per annum on ...

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

2 GENERAL CERAMICS, INC. v. BOROUGH OF WANAQUE -- rank: 664

... later years. A requirement of ownership continuity is contained in N.J.S.A. 54:4-69.2. This statute permits a taxpayer, in lieu of receiving payment ... therefore presumed to have been aware of the contents of N.J.S.A. 54:4-69.2 when it enacted and amended N.J.S.A. 54 ...

docket:	01584-99
court:
decided:	2003-11-06
status:
citation:	21 N.J. Tax 133
Document Size:	18144