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1 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... 14 because it involves a matter that is specified in N.J.S.A. 54:51A-12, which provides that this classification of cases be governed by ... to the Tax Court in real property tax cases. However N.J.S.A. 54:51A-12 provides that certain matters are governed by N.J.S.A. 54:51A-13 through 20. N.J.S.A. 54:51A-12 provides that The following matters shall be subject to article ... mansion tax is a part of the realty transfer fee.] [ N.J.S.A. 54:51A-12 (emphasis added).] Although the basis of the Director’s denying ... conclude that this case involves a matter set forth in N.J.S.A. 54:51A-12 because it arises out of the Director’s denial of ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203