Search Rutgers Law Library N.J. Court Opinions

1 MORRIS-SUSSEX AREA CO. BOY SCOUTS v. HOPATCONG BOROUGH -- rank: 1000

... appeal is a claim of exemption from local property taxes, N.J.S.A. 54:51A-3 applies. This statute provides: 3 Class 3 B (Farm Qualified ... appeal before the County Board seeking an exemption for 1995. N.J.S.A. 54:51A-3 expressly exempted Plaintiff from the payment requirements of N.J ... appeal from the County Board to the Tax Court. Neither N.J.S.A. 54:51A-3 nor any other statute contains an express exemption from the ... scheme resulting from the limited tax payment exemption provided by N.J.S.A. 54:51A-3. Under this statute a taxpayer claiming exemption may pursue an ... unsatisfactory. The explanation that the limited tax payment exemption in N.J.S.A. 54:51A-3 constitutes a legislative effort to provide an essential tax collection ... payment prerequisites in connection with exemption appeals is unsatisfactory because N.J.S.A. 54:51A-3 excuses payment only of tax installments due for the ...

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

2 CITY OF TRENTON v. EWING TOWNSHIP -- rank: 652

... 54:51A-1b. Trenton opposes the motion. It relies upon N.J.S.A. 54:51A-3, which exempts a taxpayer from the tax payment requirements of ... would be applicable to it but for the provisions of N.J.S.A. 54:51A-3, which provides in relevant part that “Classes 15A, B ... for exemption for tax year 2006. The exemption provided by N.J.S.A. 54:51A-3 from the requirement that a taxpayer must pay taxes then ...

docket:	07772-06
court:
decided:	2006-11-17
status:
citation:
Document Size:	17405

3 CITY OF EAST ORANGE v. Block 6100: Lots 3,4,7-10,14-16,18,19,21, 24,25, TOWNSHIP OF LIVINGSTON -- rank: 650

... a statutory qualification is the subject of an appeal.” N.J.S.A. 54:51A-3. Second, failure to pay the entire portion of the taxes ...

docket:	00007-12
court:
decided:	2011-11-29
status:
citation:
Document Size:	51293

4 Alpha Bella VI, Inc., etc v. Clinton Tp -- rank: 645

... the disposition of the valuation issue. 1 By reason of N.J.S.A. 54:51A-3, this court may hear the matter even though the taxes ...

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

5 DSC OF NEWARK ENTERPRISES, INC. v. SOUTH PLAINFIELD BOROUGH -- rank: 638

... J.S.A. 54:3-27.3, now codified at N.J.S.A. 54:51A-3, the hospital was not required to pay taxes as a ...

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

6 Lafayette Navesink View Homes, L.L.C. v. Borough of Rumson -- rank: 615

... to exempt certain classes of property from this requirement. See N.J.S.A. 54:51A-3 (exempting “farm qualified” and “exempt property” from the ...

docket:	16024-12
court:	NJ Tax Court
decided:	2014-06-17
status:	unpublished
citation:
Document Size:	32667