Search Rutgers Law Library N.J. Court Opinions

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

... Pursuant to N.J.S.A. 54:4-67 and N.J.S.A. 54:5-6, the redemption amount accrued interest at a rate of eighteen ... Simon v. Cronecker , 189 N.J. 304 , 318 (2007) (quoting N.J.S.A. 54:5-6). “The Tax Sale Law converts that lien into a ... construction of the Tax Sale Law on five statutory provisions: N.J.S.A. 54:5-6, which defines the municipality’s continuous tax lien; N.J ... property through the second quarter of 2008. By operation of N.J.S.A. 54:5-6, Plymouth Park’s additional payments were added to the sum ... Pursuant to N.J.S.A. 54:4-67 and N.J.S.A. 54:5-6, the redemption amount accrued interest at a rate of eighteen ... authorized by N.J.S.A. 54:4-67 and N.J.S.A. 54:5-6 . On June 10, 2009, Princeton Office Park filed its ...

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

2 Winberry Realty Partnership v. Borough of Rutherford -- rank: 977

... all subsequent taxes, interest, penalties and costs of collection.” N.J.S.A. 54:5- -6 (eff. May 12, 1994);1 see also N.J.S ... to -32, -46). The issuance of 1 An amendment to N.J.S.A. 54:5-6 in 2016 made minor changes to the quoted language. See ...

docket:	a-22-53-19
court:	NJ Supreme Court
decided:	2021-06-28
status:
citation:
Document Size:	77169

3 MARK SAVAGE v. NATHAN WEISSMAN, et al. -- rank: 816

... arises on the land on which the taxes are assessed, N.J.S.A. 54:5-6, and the municipality may enforce the lien by selling the ...

docket:	a4695-00
court:	njappellate
decided:	2002-08-01
status:	published
citation:	355 N.J. Super. 429
Document Size:	32208

4 MARK SAVAGE v. NATHAN WITSSMAN, et al. -- rank: 816

... arises on the land on which the taxes are assessed, N.J.S.A. 54:5-6, and the municipality may enforce the lien by selling the ...

docket:	a6008-00
court:	njappellate
decided:	2002-08-01
status:	published
citation:	*CITE_PENDING*
Document Size:	32184

5 257-261 20TH AVENUE REALTY, LLC v. ALESSANDRO ROBERTO -- rank: 810

... unpaid taxes owed, plus any penalties and costs of collection. N.J.S.A. 54:5-6. The TSL permits the conversion of liens to a stream ...

docket:	a3315-21
court:	NJ Superior Court Appellate Division
decided:	2023-12-04
status:	Published
citation:
Document Size:	64791

6 John Varsolona et al v. Breen Capital Services Corp. et al -- rank: 785

... arises on the land on which the taxes are assessed, N.J.S.A. 54:5-6, and the municipality may enforce the lien by selling the ... added to and be a part of the initial lien." N.J.S.A. 54:5-6. Footnote 2 See discussion infra on whether TSC holders may ...

docket:	a-11-03
court:
decided:	2004-07-28
status:
citation:	180 N.J. 605 853 A.2d 865
Document Size:	147641

7 ROBERT U. DEL VECCHIO TRUSTEE OF THE ROBERT U DEL VECCHIO PENSION TRUST v. HELEN V. SMITH -- rank: 785

... the unpaid balance becomes a municipal lien on the property. N.J.S.A. 54:5-6. 'When unpaid taxes or any municipal lien . . . remains in arrears ...

docket:	a1729-16
court:	NJ Superior Court Appellate Division
decided:	2018-04-17
status:	unpublished
citation:
Document Size:	69982

8 PRINCETON SOUTH INVESTORS, LLC v. FIRST AMERICAN TITLE INSURANCE COMPANY -- rank: 765

... on the property which continues unless they are paid. See N.J.S.A. 54:5-6 ("Taxes on lands shall be a continuous lien on the ... Services, LLC , ___ N.J. ___, ___ (2014), the Court recently observed that N.J.S.A. 54:5-6 "confers on a municipality . . . 'a continuous lien on the land ... following a successful tax appeal, had not yet been "assessed." N.J.S.A. 54:5-6. If a taxpayer wishes to challenge the assessed valuation of ... become a lien on property until they are assessed. See N.J.S.A. 54:5-6. Until then, they are only a potential expense which the ...

docket:	a0850-12
court:	NJ Superior Court Appellate Division
decided:	2014-09-08
status:	published
citation:	437 N.J.Super. 283 97 A.3d 1190
Document Size:	54130

9 BRUNO LATO v. ROCKAWAY TOWNSHIP -- rank: 748

... subsequent municipal liens (including liens for property taxes arising under N.J.S.A. 54:5-6). Under N.J.S.A. 54:5-9, 3 a ...

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

10 Rock v. ASHRAF SHAKER -- rank: 740

... for "all subsequent taxes, interest, penalties and costs of collection." N.J.S.A. 54:5-6; see also N.J.S.A. 54:5-7 to ...

docket:	a2392-14
court:	NJ Superior Court Appellate Division
decided:	2016-07-05
status:	unpublished
citation:
Document Size:	26259

11 GRAND MADISON LLC v. BERNADETTE ROTONDA -- rank: 740

... the unpaid balance becomes a municipal lien on the property. N.J.S.A. 54:5-6. 'When unpaid taxes . . . remains in arrears on the [eleventh] day ...

docket:	a3057-18
court:	NJ Superior Court Appellate Division
decided:	2020-04-13
status:	Unpublished
citation:
Document Size:	33136

12 Alpha Bella VI, Inc., etc v. Clinton Tp -- rank: 740

... would have arisen on January 1, 1990 and 1991, respectively. N.J.S.A. 54:5-6 6 However, the township's position is inconsistent with the ... affect the above conclusion. Section five of that act amends N.J.S.A. 54:5-6 to read: Taxes on lands shall be a continuous lien ... case because the amendment deals with the lien date under N.J.S.A. 54:5-6, while the lien for rollback taxes is imposed pursuant to ... on January 14, 1991. 6 3 Effective March 28 , 1991, N.J.S.A. 54:5-6 was amended to change the lien date to the first ...

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

13 DSC OF NEWARK ENTERPRISES, INC. v. SOUTH PLAINFIELD BOROUGH -- rank: 737

... appeal, unpaid taxes nevertheless become a lien on the property. N.J.S.A. 54:5-6. There is no exception in the statutory plan of enforcement ... costs of the sale, all of which are municipal liens, N.J.S.A. 54:5-6, which may be enforced by the selling of a tax ...

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

14 CAPUT MORTUUM, L.L.C., v. S &S CROWN SERVICES, LTD. et al. -- rank: 725

... end that marketable titles [to land] may thereby be secured." N.J.S.A. 54:5-6 to -9. The lien attaches to the property and does not become a personal liability of the taxpayer. N.J.S.A. 54:5-6. When a lien remains in arrears, the tax collector is ...

docket:	A0088-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-02
status:	published
citation:	366 N.J. Super. 323 841 A.2d 430
Document Size:	46441

15 /usr/local/share/www/libweb/collections/courts/appellate/jnh.opn.html -- rank: 717

... assessments on a property, a first priority lien is created. N.J.S.A. 54:5-6 to -9. The lien attaches to the property and does not become a personal liability of the taxpayer. N.J.S.A. 54:5-6. Thereafter, when a lien remains in arrears, the tax collector ...

docket:	JNH
court:	NJ Superior Court Law/Chancery Division
decided:	0000-00-00
status:
citation:
Document Size:	48807