Search Rutgers Law Library N.J. Court Opinions

1 OF LOUIS PAUL HENNEFELD et al. v. TOWNSHIP OF MONTCLAIR, -- rank: 1000

... will refer to as the “Veterans and Widows Act” N.J.S.A. 54:4-8.10 to -8.24. The history of the Veterans and Widows ...

docket:	07682-04
court:
decided:	2005-03-15
status:
citation:	22 N.J. Tax 166
Document Size:	117061

2 SHERYL ALEMANY, v. TOWNSHIP OF MARLBORO -- rank: 886

... definition of “active service in time of war” in N.J.S.A. 54:4-8.10(1)(a); 54:4-8.11(a); and 54:4 ... J.S.A. 54:4-3.31 (application for exemption); N.J.S.A. 54:4-8.10 (definitions); 5 N.J.S.A. 54 :4-8.11 ... Armed Forces. The term “active service” remains undefined in N.J.S.A. 54:4-8.10 or elsewhere in the local property tax statutes. The term ... Forces of the United States [in time of war] . . . .” N.J.S.A. 54:4-8.10(d). “Veteran” means any citizen and resident of this ... any branch of the Armed Forces of the United States. N.J.S.A. 54:4-8.10(h). “No application for a veteran’s deduction based ...

docket:	007209-23
court:	NJ Superior Court Appellate Division
decided:	2024-01-29
status:	Published
citation:
Document Size:	27881

3 TOWNSHIP OF DOVER v. FRANK and SHARON SCUORZO -- rank: 886

... within N.J.S.A. 54:4-3.33a and N.J.S.A. 54:4-8.10 include “active service for training purposes” or service in ... term is defined for the Veteran’s Tax Deduction in N.J.S.A. 54:4-8.10(a) as follows: “ Active service in time of war� ... The Vietnam conflict, December 31, 1960 to May 7, 1975. [ N.J.S.A. 54:4-8.10(a)] For purposes of the Disabled Veteran’s Exemption � ... 1(a) of Chapter 171 of the laws of 1963 [ N.J.S.A. 54:4-8.10)]. [ N.J.S.A . 54:4-3.33a.] Thus, the ... he or she do not qualify for those benefits. Although N.J.S.A. 54: 4-8.10 does impose a requirement of fourteen days service in the ... neither N.J.S.A. 54:4-3.33a nor N.J.S.A. 54:4-8.10(a) specifically exclude training periods or time served in ...

docket:	00201-05
court:
decided:	2005-12-28
status:
citation:
Document Size:	49101

4 /usr/local/share/www/libweb/collections/courts/tax/10685-11.opn.html -- rank: 810

... in time of war or other emergency” through enactment of N.J.S.A. 54:4-8.10(a). That statute provides in relevant part: “Active service ... person has completed the 14 days’ service as herein provided . . . [ N.J.S.A. 54:4-8.10(a).] Mr. Moore does not claim that he qualifies for ... respect to the Lebanon crisis and other conflicts described in N.J.S.A. 54:4-8.10(a), the Legislature did not attached to active service during ... deployed abroad to engage in active service. See e.g. , N.J.S.A. 54:4-8.10(a)(defining eligibility to include those who “served in ... The court notes that with respect to the Lebanon crises N.J.S.A. 54:4-8.10(a), when read literally, is grammatically incoherent. The statute defines ...

docket:	10685-11
court:	NJ Tax Court
decided:	1956-04-23
status:	unpublished
citation:
Document Size:	26130

5 FISHER, KRYSTAL v. CITY OF MILLVILLE -- rank: 810

... The term "active service in time of war," defined in N.J.S.A. 54:4-8.10(a), is used to determine eligibility for both the ordinary ... term, which means the "periods of time set forth in [ N.J.S.A. 54:4-8.10]." N.J.S.A. 54:4-3.33(a). The ... eligibility of disabled veterans seeking tax exemptions and deductions. 3 N.J.S.A. 54:4-8.10(a). Many of these periods of war or conflict are ... person has completed the 14 days' service as herein provided[.] [ N.J.S.A. 54:4-8.10(a).] This definition of "[a]ctive service in times of ... were intended to be extended without regard to geographic limitations. N.J.S.A. 54:4-8.10(a) circumscribes the definition of "active service in time of ... theater of operation of that conflict within the meaning of N.J.S.A. 54:4-8.10. Their health and life are endangered by exposure to ...

docket:	a3351-15
court:	NJ Superior Court Appellate Division
decided:	2017-07-07
status:	published
citation:	450 N.J.Super. 610 164 A.3d 447
Document Size:	33965

6 /usr/local/share/www/libweb/collections/courts/tax/10172-41.opn.html -- rank: 709

... court will refer to as the "Veterans and Widows Act",� N.J.S.A. �54:4-8.10 to -8.24 . The Municipality argues that the eligibility requirements ... any branch of the Armed Forces of the United States. [ N.J.S.A. 54:4-8.10(j).] 16 On April 20, 2006, the VA issued a ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	107884

7 Michael Hutchings v. Borough of Lawnside -- rank: 706

... in order to qualify for the exemption. For these purposes, N.J.S.A. 54:4-8.10- 1(a) defined “time of war” as active service ... Spanish-American War; and (17) the Civil War. 3 However, N.J.S.A. 54:4-8.10 was amended to delete subsection 1(a) in its entirety ... did not serve during any of the conflicts listed in N.J.S.A. 54:4-8.10-1(a). He was therefore ineligible for the exemption provided ... with Libya, which was not within the conflicts listed in N.J.S.A. 54:4-8.10-1(a) as a time of war, did not qualify ... Civil War, additional service requirements were required for qualification. See N.J.S.A. 54:4-8.10-1(a) (amended 2019). 4 520 (Tax 2016) (service by ...

docket:	013702-18
court:	NJ Superior Court Appellate Division
decided:	2022-09-12
status:	Unpublished
citation:
Document Size:	16202

8 /usr/local/share/www/libweb/collections/courts/tax/000249-17opn2.opn.html -- rank: 626

... which means the “periods of time set forth in [N.J.S.A. 54:4-8.10].” N.J.S.A. 54:4-3.33a. Earlier ... as set forth for the various conflicts as delineated by N.J.S.A. 54:4-8.10 still apply. However, Chapter 367 also added subsection (b) to ... the definition of “active service time of war” in [N.J.S.A. 54:4-8.10] but shall not require minimum length of continuous or aggregate ... in direct support of that operation” for Operation Enduring Freedom. N.J.S.A. 54:4-8.10(a). Other operations that mention direct support use similar language ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	18568

9 /usr/local/share/www/libweb/collections/courts/tax/14080-14.opn.html -- rank: 623

... in time of war” as defined by another related enactment, N.J.S.A. 54:4-8.10, pertaining to a property tax deduction (versus a full exemption ... that were not officially declared wars. 4 The related enactment, N.J.S.A. 54:4-8.10, sets forth a number of “other emergencies” in which ... person has completed the 14 days' service as herein provided. [ N.J.S.A . 54:4-8.10 (emphasis added).] Thus, over time with successive military actions, the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	46413

10 /usr/local/share/www/libweb/collections/courts/tax/000668-2017opn.opn.html -- rank: 611

... a veteran’s deduction from real and personal property taxes. N.J.S.A. 54:4-8.10(f).” Id. at 76. “Further, when citizenship is ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26084

11 Squibs -- rank: 599

... New Jersey, attorney). Held: Plaintiff’s complaint seeking to declare N.J.S.A. 54:4- 8.10(a) as unconstitutional because it does not list the 1986 ... of powers prohibit the court from engrafting a conflict into N.J.S.A. 54:4-8.10(a) when it has not been specifically designated as such ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

12 ROSANNA PRUENT-STEVENS v. TOMS RIVER TOWNSHIP -- rank: 538

... the law, shall be construed in accordance with such 2 N.J.S.A. 54:4-8.10(j) defines surviving spouse as 'the surviving wife or husband ...

docket:	a1264-17
court:	NJ Superior Court Appellate Division
decided:	2019-04-01
status:	Published
citation:	458 N.J.Super. 501 206 A.3d 417
Document Size:	33502

13 /usr/local/share/www/libweb/collections/courts/appellate/000249-17opn.opn.html -- rank: 489

... which means the “periods of time set forth in [N.J.S.A. 54:4-8.10].” N.J.S.A. 54:4-3.33a. Initially ...

docket:	000249-17opn
court:	NJ Tax Court
decided:	2017-11-16
status:	unpublished
citation:
Document Size:	17929