Search Rutgers Law Library N.J. Court Opinions

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

... Court. N.J.S.A. 54:49-18(a) and N.J.S.A. 54:51A-14(a). The Tax Court acknowledged receipt of Heico’s complaint ... effective 1993), are relevant to the issues in this case. N.J.S.A. 54:51A-14(a) of the SUTPL was adopted as part of L ... 8:4-2(a) and (b)], it is clear that N.J.S.A. 54:51A-14(a) and –18 were not intended by the Legislature ... or repeal the calculation mechanism already in place. If anything, N.J.S.A. 54:51A-14(a) and –18 complemented existing court rules and statutes ... the action sought to be reviewed” ( emphasis added ) contained in N.J.S.A. 54:51A-14(a), are nearly identical (but for the word sought ) to ... in mind the previous statutes concerning the same subject matter. [ N.J.S.A. 54:51A-14(a) and –18 appear to cover the same ...

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

2 SOMNUK SUECHARON v. DIRECTOR, DIVISION OF TAXATION -- rank: 874

... that statute had been impliedly repealed by the enactment of N.J.S.A. 54:51A-14 which contained no reference to court rules. The Appellate Division acknowledged the absence in N.J.S.A. 54:51A-14 of any express incorporation of court rules, but held that ... Pennoyer was decided in 1983 and Holmdel Tp. in 1991. N.J.S.A. 54:51A-14 and 18 were enacted in 1983 (but did not apply ... filing deadlines for property tax appeals to the Tax Court ( N.J.S.A. 54:51A-14 set forth the deadline for appeals of state tax matters ... provides for an appeal to the Tax Court pursuant to N.J.S.A. 54:51A-14, the same statute at issue in Holmdel Tp ., the holding ... 21(a), N.J.S.A. 54:49-18a, and N.J.S.A. 54:51A-14. As set forth above, these statutes establish only the ...

docket:	02857-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 371
Document Size:	69897

3 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 825

... their appeal was filed within a time period specified in N.J.S.A. 54:51A-14, which states that an aggrieved taxpayer must file an appeal ... from the property’s assessed value and is governed by N.J.S.A. 54:51A-14, not N.J.S.A. 54:3-21. In order ... classification which affects only the mansion tax is governed by N.J.S.A. 54:51A-14 which gives an aggrieved taxpayer 90 days to appeal from ... mansion tax portion of the RTF should be governed by N.J.S.A. 54:51A-14, and not N.J.S.A. 54:3-21. B ... a refund claim of the mansion tax is governed by N.J.S.A. 54:51A-14 because it involves a matter that is specified in N ... further supports my conclusion that this appeal is governed by N.J.S.A. 54:51A-14. Additionally, N.J.S.A . 54:51A-16 provides ...

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

4 Mary Jeney, Executor v. Director, Division of Taxation -- rank: 734

... period the court is deprived of subject matter jurisdiction under N.J.S.A. 54:51A-14 and R. 8:4-1(b). Stated differently, the Director ... action of the Director is clearly delineated in our statutes. N.J.S.A. 54:51A-14, provides, in part, that: all complaints shall be filed within ... after the date of the action sought to be reviewed. [ N.J.S.A. 54:51A-14.] The New Jersey State Uniform Tax Procedure Law, N.J ... and relax or toll the substantive statute of limitations under N.J.S.A. 54:51A-14 and R. 8:4-1(b), and adopt an approach ... of whether same are raised by the parties or not. N.J.S.A. 54:51A-14 is a statutory provision which limits the scope of the ... right to assert affirmative claims against the Director. In enacting N.J.S.A. 54:51A-14, our Legislature sought to lay out certain “practice[ ...

docket:	009107-20
court:	NJ Tax Court
decided:	2016-06-21
status:	unpublished
citation:
Document Size:	35630

5 Don Dan Construction Co. v. Dir, Div of Taxation -- rank: 707

... the Tax Court taken within ninety days of actual notice. N.J.S.A. 54:51A-14. Upon provision of adequate security, its property could have been ...

docket:	00529-92
court:
decided:	1995-04-06
status:
citation:	14 N.J. Tax 569
Document Size:	35465

6 JAMES LIAPAKIS, Petitioner-Appellant v. STATE OF NEW JERSEY, DEPARTMENT TREASURY, DIVISION OF TAXATION, et al. -- rank: 699

... of article 2 of this chapter." Article 2 includes both N.J.S.A. 54:51A-14 and -18, two statutes addressed in Holmdel . N.J.S.A. 54:51A-14 provides, in pertinent part, "[e]xcept as otherwise provided in ... did not meet the ninety-day time limit prescribed by N.J.S.A. 54:51A-14. The Tax Court rejected that argument and found the filing ... 12 N.J. Tax at 116. We acknowledged that while N.J.S.A. 54:51A-14 did not expressly incorporate the court rules as did N ... of the time to appeal. We held that even though N.J.S.A. 54:51A-14 was "devoid of any reference to court rules," when read ... of the action to be reviewed," mirroring the language of N.J.S.A. 54:51A-14. With respect to the calculation of the ninety days, ...

docket:	a5341-00
court:	njappellate
decided:	2003-09-15
status:	published
citation:	363 N.J. Super. 96 831 A.2d 120
Document Size:	31997

7 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 691

... an action of the director subject to review pursuant to [ N.J.S.A. 54:51A-14]. [(Emphasis added).] The Legislature added subsection b in 1998. L ... pursuant to N.J.S.A. 54:49-14b and N.J.S.A. 54:51A-14, which permit judicial review of the Director's determination on ...

docket:	a0600-11
court:	NJ Superior Court Appellate Division
decided:	2013-08-09
status:	unpublished
citation:
Document Size:	40663

8 Roger J. Kamien v. Director, Division of Taxation -- rank: 680

... 1(b), N.J.S.A. 54A:9-10 and N.J.S.A. 54:51A-14. At issue is the Final Determination of the Director, Division ... 1(b), N.J.S.A. 54A:9-10 and N.J.S.A. 54:51A-14. II. Conclusions of Law An assessment by the Director can ... such time… [ N.J.S.A. 54A:9-10.] Moreover, N.J.S.A. 54:51A-14 requires that “all complaints shall be filed within 90 ... the date of the action sought to be reviewed.” N.J.S.A . 54:51A-14. It is a well-settled principle that “statutes of ... required under N.J.S.A. 54A:9-10 or N.J.S.A. 54:51A-14. Accordingly, following expiration of the ninety-day period the tax ...

docket:	15084-14
court:	NJ Tax Court
decided:	2015-03-20
status:	unpublished
citation:
Document Size:	21651

9 Harris Corporation v. Dir, Division of Taxation -- rank: 680

... s complaint was filed beyond the 90 days allowed by N.J.S.A. 54:51A-14 plus three days for mailing as allowed by R. 1 ... was mailed. Although the applicable statutes and regulation, in particular N.J.S.A. 54:51A-14, N.J.S.A. 54:10A-19.2, and N ... in calculating the 90-day statute of limitations prescribed by N.J.S.A. 54:51A-14, three extra days for mailing should be allowed pursuant to ... hearing is that the 90-day appeal period prescribed by N.J.S.A. 54:51A-14 runs from the Director's initial action. Peoples Express Co ...

docket:	05784-93
court:
decided:	1995-08-03
status:
citation:	15 N.J. Tax 119
Document Size:	42871

10 /usr/local/share/www/libweb/collections/courts/appellate/00240-15.opn.html -- rank: 642

... the tax court under R. 8:4-1(b) and N.J.S.A. 54:51A-14. On February 11, 2015, the within tax court complaint challenging ... S.A. 54:49-18; R. 8:4-1(b); N.J.S.A. 54:51A-14. In its alternative argument, Estate contends the court may assert ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	130242

11 Joy L. DeMaio v. Director -- rank: 601

... Notice the court is deprived of subject matter jurisdiction under N.J.S.A. 54:51A-14 and R. 8:4-1(b). Taxpayer opposes the Director� ... finding, assessment or action of the Director is clearly delineated. N.J.S.A. 54:51A-14, provides, in part, that: all complaints shall be filed within ... the Director. Thus, the 90-day period afforded taxpayer under N.J.S.A. 54:51A-14 and R . 8:4-1(b) to file an appeal ... M.C. Stores Co. , supra , 100 N.J. at 425. N.J.S.A. 54:51A-14 and R. 8:4-1(b) are clear and unambiguous ... taxpayer’s Complaint, with prejudice, for want of jurisdiction under N.J.S.A. 54:51A-14 and R . 8:4-1(b) is granted. The court ...

docket:	11697-15
court:	NJ Tax Court
decided:	2016-05-25
status:	unpublished
citation:
Document Size:	29120

12 TUTTA ITALIA, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 592

... after the date of the action sought to be reviewed." N.J.S.A. 54:51A-14(a) (emphasis added). This ninety-day filing limitation is repeated ...

docket:	a0460-12
court:	NJ Superior Court Appellate Division
decided:	2014-06-09
status:	unpublished
citation:
Document Size:	44213

13 MILLWORK INSTALLATION, INC. v. STATE OF NEW JERSEY -- rank: 592

... the date of the action sought to be reviewed.” N.J.S.A. 54:51A-14. The 90-day period is also stated in R. 8 ... July 13, 2006, Notice of Assessment and Demand for Payment. N.J.S.A. 54:51A-14. Plaintiff did not file either an administrative appeal or an ... 90-day period for filing a Complaint in this court. N.J.S.A. 54:51A-14. This time limit is reflected in R. 8:4-1 ...

docket:	16329-09
court:
decided:	2010-07-16
status:
citation:
Document Size:	34876

14 YAWAR SYED V DIRECTOR, DIVISION OF TAXATION\r\n -- rank: 590

... the date of the action sought to be reviewed.” N.J.S.A. 54:51A-14(a). The TPL further prescribes that “the appeal provided ... In short, N.J.S.A. 54A:9-10(a), N.J.S.A. 54:51A-14, R. 8:4-1, and R. 8:4- 2 require ...

docket:	010253-23-yawarsyvdivtax
court:	tax
decided:	2024-04-12
status:	Unpublished
citation:
Document Size:	20048

15 Eileen Gifford v. Dir, Div of Taxation -- rank: 576

... after the date of the action sought to be reviewed. [ N.J.S.A. 54:51A-14.a.] To the same effect is R . 8:4-1 ...

docket:	07272-94
court:
decided:	1995-05-17
status:
citation:	15 N.J. Tax 51
Document Size:	45993