Search Rutgers Law Library N.J. Court Opinions

1 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 1000

... in the amount of $10,767.42 is authorized by N.J.S.A. 54:51A-22, a provision of the State Tax Uniform Procedure Law, as ... L. 1988, c. 46, the "frivolous litigation statute" 2 ) or N.J.S.A. 54:51A-22, the State Tax Uniform Procedure Law, it is entitled to ... N.J.S.A. 54:51A-1 to -23. Therefore, N.J.S.A. 54:51A-22 (which authorizes the award of litigation costs in Tax Court ... award of litigation costs in tax cases is governed by N.J.S.A. 54:51A-22, which provides: Litigation costs awarded to prevailing taxpayer or to ... a prevailing taxpayer is to be determined by the court. [ N.J.S.A. 54:51A-22.] To determine whether this provision of the STUPL applies to ... tax officials and municipalities. Having determined that the provisions of N.J.S.A. 54:51A-22 are applicable to refunds of Newark City Payroll Tax, ...

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

2 COMCAST OF SOUTH JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 785

... that the Director be assessed fees and costs pursuant to N.J.S.A. 54:51A-22. The Director opposes Comcast’s motion for summary judgment and ... considers Comcast’s request for reasonable litigation costs pursuant to N.J.S.A. 54:51A-22. This statute provides that a prevailing taxpayer may be awarded ... settlement for reasonable litigation costs not to exceed $15,000. N.J.S.A. 54:51A-22(a). A “prevailing taxpayer” is defined as one who ...

docket:	01153-04
court:	NJ Tax Court
decided:	2012-12-18
status:	unpublished
citation:
Document Size:	71699

3 MAEGAN STALLINGS V DIRECTOR, DIVISION OF TAXATION -- rank: 701

... mechanism for the recovery of costs to a prevailing taxpayer. N.J.S.A. 54:51A-22 states: a. A prevailing taxpayer in a court proceeding in ... a prevailing taxpayer is to be determined by the court. [N.J.S.A. 54:51A-22] Plaintiff requests that the court award her both attorney fees ... to award Plaintiff reimbursement of her filing fee pursuant to N.J.S.A. 54:51A-22.5 2. Plaintiff’s Request for Punitive Damages and Economic ...

docket:	009002-23
court:	NJ Superior Court Appellate Division
decided:	2024-02-02
status:	Unpublished
citation:
Document Size:	28646

4 AETNA LIFE INSURANCE COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 689

... 180. In addition, plaintiff seeks recovery of litigation costs under N.J.S.A. 54:51A-22(a) on the grounds that defendant’s statutory interpretation is “without reasonable basis in fact or law.” N.J.S.A. 54:51A-22(e). Both parties have moved for summary judgment. For the ... to award to plaintiff counsel fees and costs pursuant to N.J.S.A. 54:51A-22(a). This statute permits a “prevailing taxpayer” seeking a ... “was without reasonable basis in fact or law.” N.J.S.A. 54:51A-22(e). In deciding whether to award litigation costs to plaintiff ... 50 (Tax 1998) (awarding litigation costs against the defendant under N.J.S.A. 54:51A-22 after finding that the defendant had “no basis in ...

docket:	02371-01
court:
decided:	2002-03-18
status:
citation:	20 N.J. Tax 87
Document Size:	58415

5 JESSE WOLOSKY v. FREDON TWP. -- rank: 634

... 1:4-8. 31 This award is not limited by N.J.S.A. 54:51A-22. That statute, as part of the State Uniform Tax Procedure ... municipality, Fredon Township, not the state. The limitations found in N.J.S.A. 54:51A-22 have not been made applicable to N.J.S.A ...

docket:	08267-16
court:	NJ Tax Court
decided:	2019-12-18
status:	Published
citation:
Document Size:	77747

6 GEORGE HAFFERT v. BELL TOWER CONDOMINIUM ASSOCIATION -- rank: 624

... N.J. Super. 42, 47-48 (App. Div. 1999) (citing N.J.S.A. 54:51A-22). 'The general rule is that litigants bear their own expenses ...

docket:	a0013-21
court:	NJ Superior Court Appellate Division
decided:	2023-09-06
status:	Unpublished
citation:
Document Size:	76606

7 GENERAL ENGINES COMPANY, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 576

... maximum amount of legal fees which it could recover under N.J.S.A. 54:51A-22 would be $15,000. Consequently, plaintiff alleges that remedies provided ... A. $ 1988(b). Plaintiff is correct in its assertion that N.J.S.A. 54:51A-22(a) imposes a $15,000 limit on the litigation costs ... the State was without reasonable basis in fact or law." N.J.S.A. 54:51A-22(e). In General Motors Corp. v. City of Linden, 143 ...

docket:	008807-06
court:
decided:	2007-08-15
status:
citation:
Document Size:	26217

8 George V. Richardson v. Dir, Div of Taxation -- rank: 544

... could also be the case with section 4. Section 11, N.J.S.A. 54:51A-22, grants a prevailing taxpayer the right to recover litigation costs ...

docket:	05783-93
court:
decided:	1994-12-09
status:
citation:	14 N.J. Tax 356
Document Size:	82346

9 Estate of Lillian Garris Booth v. Director, Division of Taxation -- rank: 541

... “prevailing taxpayer” entitled to $15,000 in attorney fees. N.J.S.A. 54:51A-22 permits the award of litigation costs to a “prevailing ... State was without reasonable basis in fact or law.” N.J.S.A. 54:51A-22(e). (1) Executors’ Commissions The court finds that Taxation’s ...

docket:	15173-122
court:	NJ Tax Court
decided:	2014-04-15
status:	unpublished
citation:
Document Size:	35041

10 CHABAD OF OLD TAPPAN INC v. BOROUGH OF OLD TAPPAN -- rank: 509

... a successful property owner in a local property tax appeal. N.J.S.A. 54:51A-22(a), a provision of the State Uniform Tax Procedure Law ... S.A. 54:48- -2. This limitation is incorporated in N.J.S.A. 54:51A-22(e), which defines 'prevailing taxpayer' as 'a taxpayer that establishes ...

docket:	a4375-18
court:	NJ Superior Court Appellate Division
decided:	2020-04-27
status:	Unpublished
citation:
Document Size:	16636

11 JOSANTOS CONSTRUCTION, v.<br -- rank: 490

... in de novo trial following rejected automobile arbitration award); and N.J.S.A. 54:51A-22 (expert fees recoverable as litigation costs when taxpayer prevails on ... matters). ����Expert fees are properly classified as litigation costs, as N.J.S.A. 54:51A-22 demonstrates. Thus a general provision allowing recovery of "all reasonable ...

docket:	a6612-97
court:	njappellate
decided:	1999-11-10
status:	published
citation:	326 N.J. Super. 42
Document Size:	15697

12 MAINTAINCO, INC. v. MITSUBISHI CATERPILLAR FORKLIFT AMERICA, INC. -- rank: 480

... in de novo trial following rejected automobile arbitration award) and N.J.S.A. 54:51A-22 (expert fees recoverable as litigation costs by prevailing taxpayer) as ... the term "litigation costs" as including expert witness fees in N.J.S.A. 54:51A-22. Ibid. ; see Weed v. Casie Enter. , 279 N.J. Super ...

docket:	a1485-07
court:	NJ Superior Court Appellate Division
decided:	2009-07-30
status:	published
citation:	408 N.J. Super. 461 975 A.2d 510
Document Size:	56693

13 MAINTAINCO, INC. v. MITSUBISHI CATERPILLAR FORKLIFT AMERICA, INC. -- rank: 477

... in de novo trial following rejected automobile arbitration award) and N.J.S.A. 54:51A-22 (expert fees recoverable as litigation costs by prevailing taxpayer) as ... the term "litigation costs" as including expert witness fees in N.J.S.A. 54:51A-22. Ibid. ; s ee Weed v. Casie Enter. , 279 N.J ...

docket:	a1485-07
court:	NJ Superior Court Appellate Division
decided:	2009-07-30
status:	published
citation:	408 N.J. Super. 461 975 A.2d 510
Document Size:	84887

14 ATLANTIC CITY v. BOARDWALK REGENCY CORP. -- rank: 455

... of attorney’s fees under the Taxpayer Bill of Rights, N.J.S.A. 54:51A-22); (3) R. 8:3-9 permits unilateral withdrawal of a ... 2A:15-59.1), and the Taxpayer Bill of Rights ( N.J.S.A. 54:51A-22 (L. 1992 c. 175 §11)), is a fee shifting ...

docket:	03544-97
court:
decided:	2002-01-23
status:
citation:
Document Size:	50337

15 /usr/local/share/www/libweb/collections/courts/appellate/a1485-07redacted.opn.html -- rank: 429

... following rejected automobile A-1485-07T2 29 arbitration award) and N.J.S.A. 54:51A-22 (expert fees recoverable as litigation costs by prevailing taxpayer) as ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	60666