Search Rutgers Law Library N.J. Court Opinions

1 HEICO CORPORATION v. Director, Division of Taxation -- rank: 1000

... In reviewing the underlying legislative intent behind the adoption of N.J.S.A. 54:51A-1, et seq. , the Tax Court held that, “ N.J.S.A. 54:51A-1 et seq. was intended to be a technical amendments law ... The Tax Court observed in 1991 that, “In enacting N.J.S.A. 54:51A-1 et seq. , the Legislature did provide an express repealer section ...

docket:	02638-01
court:
decided:	2002-04-24
status:
citation:	20 N.J. Tax 106
Document Size:	164681

2 DOVER-CHESTER ASSOCIATES Block 47, Lots 51 and 53 v. RANDOLPH TOWNSHIP RANDOLPH TOWN CENTER ASSOCIATES, L.P Block 224, Lots 1, 4 83, 84 85, 86 v. RANDOLPH TOWNSHIP and -- rank: 923

... of the "interests of justice" relaxation of the requirement in N.J.S.A. 54:51A-1(b) that a taxpayer be current in its tax obligations ... It is undisputed that the appeals here are governed by N.J.S.A. 54:51A-1(b), which applies to appeals from the judgment of a ... board and gone through an adjudication is only required by N.J.S.A. 54:51A-1(b) to pay all taxes that are due for the ... amended both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) to "implement a series of recommendations promulgated by the ... §§ 5 and 14, respectively, eff. Sept. 17, 1999. N.J.S.A. 54:51A-1(b), the statute applicable here, provides: [T]he Tax Court ... taxation must therefore comply with the tax payment requirement in N.J.S.A. 54:51A-1(b) unless the Tax Court determines to exercise its ...

docket:	a3445-09
court:	NJ Superior Court Appellate Division
decided:	2011-04-20
status:	published
citation:
Document Size:	58302

3 DOVER-CHESTER ASSOCIATES Block 47, Lots 51 and 53 v. RANDOLPH TOWNSHIP RANDOLPH TOWN CENTER ASSOCIATES, L.P Block 224, Lots 1, 4 83, 84 85, 86 v. RANDOLPH TOWNSHIP and -- rank: 923

... of the "interests of justice" relaxation of the requirement in N.J.S.A. 54:51A-1(b) that a taxpayer be current in its tax obligations ... It is undisputed that the appeals here are governed by N.J.S.A. 54:51A-1(b), which applies to appeals from the judgment of a ... board and gone through an adjudication is only required by N.J.S.A. 54:51A-1(b) to pay all taxes that are due for the ... amended both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1(b) to "implement a series of recommendations promulgated by the ... §§ 5 and 14, respectively, eff. Sept. 17, 1999. N.J.S.A. 54:51A-1(b), the statute applicable here, provides: [T]he Tax Court ... taxation must therefore comply with the tax payment requirement in N.J.S.A. 54:51A-1(b) unless the Tax Court determines to exercise its ...

docket:	a3446-09
court:	NJ Superior Court Appellate Division
decided:	2011-04-20
status:	published
citation:	419 N.J.Super. 184 16 A.3d 467
Document Size:	58469

4 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 851

... with the provisions of the State Tax Uniform Procedure Law...." N.J.S.A. 54:51A-1, which forms a part of the Procedure Law and was ... and been subject to dismissal there, it could, pursuant to N.J.S.A. 54:51A-1, have then appealed that determination to the Tax Court. However, N.J.S.A. 54:51A-1 has been held to require payment of all taxes due ...

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

5 OF MUOI AND ANNIE HUWANG v. HILLSIDE TOWNSHIP, <br -- rank: 828

... “the Huwangs”), for failure to pay taxes pursuant to N.J.S.A. 54:51A-1. The facts are not in dispute. In July 2000, Plaintiff ... dismissal. Hillside has now moved for summary judgment pursuant to N.J.S.A. 54:51A-1 claiming that the case should again be dismissed for the ... is now warranted on appeal to the Tax Court under N.J.S.A. 54:51A-1 citing the Appellate Division’s ruling in Bllum Ltd. Partnership ... that both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 have been amended 3 since the Bllum decision to provide ... Bllum recognized that there are different tax payment requirements under N.J.S.A. 54:51A-1 and N.J.S.A. 54:3-27. Bllum , supra ... for in R.S.54:51A-1. [ Ibid . (Emphasis added).] N.J.S.A. 54:51A-1 provides: a. Any party who is dissatisfied with the ...

docket:	05507-03
court:
decided:	2004-09-13
status:
citation:	21 N.J. Tax 496
Document Size:	71870

6 MORRIS-SUSSEX AREA CO. BOY SCOUTS v. HOPATCONG BOROUGH -- rank: 824

... 1, August 1 and November 1 of each tax year]. N.J.S.A. 54:51A-1(b) contains a separate payment requirement pertaining to appeals from ... 51A-3 expressly exempted Plaintiff from the payment requirements of N.J.S.A. 54:51A-1(b) in connection with Plaintiff’s appeal from the County ... 54:2-39 which Chapter 45 repealed and replaced with N.J.S.A. 54:51A-1(b); and (ii) Chapter 45 enacted N.J.S.A ... that N.J.S.A. 54:51A-3 referred to N.J.S.A. 54:51A-1(b) in place of the repealed N.J.S.A ... appeal, prior years’ taxes and municipal charges will remain payable. N.J.S.A. 54:51A-1(b) requires payment of only current year’s taxes. N ... S.A. 54:3-27, on the one hand, and N.J.S.A. 54:51A-1(b) and N.J.S.A. 54:51A-3, ...

docket:	06377-95
court:
decided:	1996-02-21
status:
citation:	15 N.J. Tax 438
Document Size:	95908

7 COMMITTEE ON OPINION JAMES CONSTRUCTION COMPANY, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION et al. -- rank: 824

... then as to the intent of the Legislature in enacting N.J.S.A. 54:51A-1 et seq. , and its effect. The June 17, 1982 statement ... change in an earlier statute." Id . at 643. In enacting N.J.S.A. 54:51A-1 et seq. , the Legislature did provide an express repealer section ... unless there is irreconcilable conflict between them. It appears that N.J.S.A. 54:51A-1 et seq. was intended to be a technical amendments law ... whether our Legislature intended to expand Tax Court jurisdiction by N.J.S.A. 54:51A-1 et seq. , and whether N.J.S.A. 2A:3A ...

docket:	05268-98
court:
decided:	1999-06-22
status:
citation:	18 N.J. Tax 224
Document Size:	111955

8 SeaboardLanding, LLC v. Borough of Penns Grove -- rank: 819

... the 2013 Complaint for failure to pay taxes pursuant to N.J.S.A. 54:51A-1(b). An appeal of the court’s Judgment with respect ... by this court for failure to pay taxes pursuant to N.J.S.A. 54:51A-1(b). The court heard oral argument from counsel on Seaboard� ... tax payment requirements, N.J.S.A. 54:3-27; N.J.S.A. 54:51A-1(b); Dover-Chester Assocs. v. Township of Randolph , 419 N ... because this court dismissed Seaboard’s 2013 Complaint pursuant to N.J.S.A. 54:51A-1(b) for failure to pay taxes. The Freeze Act contains ... Complaint is dismissed for failure to pay taxes pursuant to N.J.S.A. 54:51A-1(b). The absence of any such provision stands in stark ... in N.J.S.A. 54:51A-8. Nor does N.J.S.A. 54:51A-1(b) provide that dismissal of a Complaint for failure ...

docket:	00091-09
court:	NJ Tax Court
decided:	0000-00-00
status:	Unpublished
citation:
Document Size:	61666

9 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 817

... appeal procedures of the State Tax Uniform Procedure Law include N.J.S.A. 54:51A-1 to -23. Therefore, N.J.S.A. 54:51A-22 ...

docket:	07941-97
court:
decided:	1998-12-02
status:
citation:
Document Size:	112007

10 /usr/local/share/www/libweb/collections/courts/tax/008351-2017opn.opn.html -- rank: 807

... because plaintiff failed to satisfy the tax payment requirement under N.J.S.A. 54:51A-1(b). Conversely, plaintiff seeks permission of the court, under R ... 419 N.J. Super. 184 (App. Div. 2011)), and not N.J.S.A. 54:51A- 1(b), which applies to appeals to the Tax Court from ... relief under N.J.S.A. 54:3-21 and N.J.S.A. 54:51A-1(b). 5 A party may, upon notice to all parties ... s motion which seeks dismissal of plaintiff’s Complaint under N.J.S.A. 54:51A- 1(b), nor plaintiff’s motion to compel discovery from defendant ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44209

11 Tilwy, LLC v. Township of Lakewood -- rank: 773

... to defendant’s motion to dismiss the Complaint pursuant to N.J.S.A. 54:51A-1(b) because all taxes due and payable for tax year ... 10, 2009, defendant moved to dismiss the Complaint pursuant to N.J.S.A. 54:51A-1(b), which requires a taxpayer to have paid at the ... the return date of a motion to dismiss pursuant to N.J.S.A. 54:51A-1(b), dismissal of the Complaint is not warranted. Id. at ... the year in question, warranting relaxation of the mandate in N.J.S.A. 54:51A-1(b) that the taxes be paid “[a]t the ... court held that relaxation of the tax payment obligation in N.J.S.A. 54:51A-1(b) is not required by the interests of justice when ... Resources , the court held that the tax payment requirement in N.J.S.A. 54:51A-1(b) is not satisfied by the issuance of a ...

docket:	017763-09
court:	NJ Tax Court
decided:	2012-04-10
status:	unpublished
citation:
Document Size:	32868

12 JANTZEN, GIUSEPPIN NINA MATTHEW D., v. GREEN TOWNSHIP, -- rank: 770

... County Board of Taxation . . .” Ibid., (emphasis added). See also N.J.S.A. 54:51A-1(a) (providing that “[a]ny party who is dissatisfied ... R. 8:2(a), and an action or determination under N.J.S.A. 54:51A-1(a). New Jersey courts have applied the doctrine of apparent ... 1932). Moreover, the language of R. 8:2(a) and N.J.S.A. 54:51A-1(a) is broad enough for the court to construe that ...

docket:	08224-22
court:	NJ Superior Court Appellate Division
decided:	2023-05-30
status:	Published
citation:
Document Size:	68080

13 CITY OF ATLANTIC CITY v. ACE GAMING, LLC -- rank: 768

... reduction). Atlantic City appealed to the Tax Court pursuant to N.J.S.A. 54:51A-1, seeking review of Board’s 1996 judgment. The Sands then ...

docket:	00157-97
court:
decided:	2006-05-12
status:
citation:
Document Size:	361722

14 RIC Metuchen LLC v Borough of Metuchen -- rank: 759

... s motion to dismiss plaintiff’s above referenced complaint under N.J.S.A. 54:51A-1(b) for nonpayment of the second quarter 2021 taxes when ... whether the tax payment requirement can be relaxed pursuant to N.J.S.A. 54:51A-1(b), plaintiff contended that due to its March 2 021 ... below, the court finds that while the plain language of N.J.S.A. 54:51A- 1(b) requires taxes be current at the time the complaint ... 6, 2021, the Borough moved to dismiss the complaint under N.J.S.A. 54:51A- 1(b). Per its assessor’s certification, as of the complaint� ... no record of any case employing a similar interpretation of N.J.S.A 54:51A-1(b), that the court there held. Rather, subsequent precedent including ... whether the tax payment requirement merits relaxation as permitted by N.J.S.A. 54:51A-1(b). Plaintiff’s brief filed January 28, 2022, contained ...

docket:	010120-21
court:	NJ Superior Court Appellate Division
decided:	2022-07-29
status:	Unpublished
citation:
Document Size:	32506

15 CHRISTIAN ASSET MANAGEMENT CORP., Plaintiff v. CITY OF EAST ORANGE, <br -- rank: 749

... “taxpayer”) complaint for failure to pay taxes pursuant to N.J.S.A. 54:51A-1 and N.J.S.A. 54:3-27. The property ... law. The city moves to dismiss this complaint pursuant to N.J.S.A. 54:51A-1, N.J.S.A. 54:3-27 and Bllum Ltd ... to both N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1, as well as the uniformity clause of the New Jersey ... articulated in N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 are not applicable to a demand for a city-wide ... to either N.J.S.A. 54:3-27 or N.J.S.A. 54:51A-1. New Jersey’s statutory scheme essentially requires a two-step ... to the Tax Court pursuant to the procedures articulated in N.J.S.A. 54:51A-1. Generally, that statute provides that any party who is ...

docket:	04139-00
court:
decided:	2001-07-11
status:
citation:	19 N.J. Tax 469
Document Size:	42830