Search Rutgers Law Library N.J. Court Opinions

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

... improper classification for the tax year had passed pursuant to N.J.S.A. 54:51A-4(c). Additionally, the classification of a transaction as non-usable ... table must be brought within 45 days of its promulgation. N.J.S.A. 54:51A-4(c). Challenge to the Chapter 123 table can only be ...

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

2 TOWN OF SECAUCUS v. HUDSON COUNTY BOARD OF TAXATION -- rank: 792

... The Tax Court has jurisdiction over this matter pursuant to N.J.S.A. 54:51A-4(a), which provides, in relevant part, as follows: A county ... 389 (citations omitted).] In reviewing a county equalization table under N.J.S.A. 54:51A-4(a), the Tax Court applies the same standards, and performs ... may, in this challenge to the county equalization table under N.J.S.A. 54:51A-4(a), contest the validity of abatements or exemptions granted pursuant ... even though neither N.J.S.A. 54:3-18, N.J.S.A. 54:51A-4(a) nor R. 8:5-3(a)(4) (which designates ...

docket:	03922-97
court:
decided:	1998-03-23
status:
citation:	17 N.J. Tax 215
Document Size:	83012

3 Borough of Mendham v. Director, Division of Taxation -- rank: 787

... J.T.C. In these consolidated matters filed pursuant to N.J.S.A. 54:51A-4(c) 1 , plaintiffs Township of Jefferson, Township of Mendham, Borough ... that defendant is hereby dismissed. Presumption and Standard of Proof N.J.S.A. 54:51A-4(c) provides that the Equalization Table is entitled to a ... the Director’s methodology “could not reasonably be justified”. N.J.S.A. 54:51A-4; See Kingsley v. City of Bayonne , 89 N.J. Super ... 322; Fort Lee , supra , 12 N.J. Tax at 311; N.J.S.A. 54:51A-4. Furthermore, while it is common for County Boards of Taxation ... January 30 next following the promulgation of the table.” N.J.S.A. 54:51A-4(c). It was agreed that Mr. Cohen would act as ... the table were ‘reasonably justified’ within the meaning of N.J.S.A. 54:51A-4(c)”. Fort Lee , supra, 12 N.J. Tax ...

docket:	20479-10
court:
decided:	2011-01-28
status:
citation:
Document Size:	160185

4 PELLA REALTY, LLC, : v. : PATERSON CITY, -- rank: 745

... duties, and/or obligations. forty-five day limitations period, under N.J.S.A. 54:51A-4, the Director and the Tax Court are without jurisdiction to ... the Director promulgated its Certified Table of Equalized Valuations under N.J.S.A. 54:51A-4 for each year. 10 Additionally, the court emphasizes that one ... expiration of the applicable forty- five-day limitations period, under N.J.S.A. 54:51A-4, the Director and the Tax Court are without jurisdiction to ...

docket:	02345-17
court:	NJ Tax Court
decided:	2020-02-27
status:	Published
citation:
Document Size:	74151

5 CITY OF ATLANTIC CITY v. DIRECTOR, DIVISION OF TAXATION -- rank: 651

... not reasonably be justified.’” Id. at 311 (citing N.J.S.A. 54:51A-4(c)); see also Township of Union v. Director, Div. of ... promulgation of the chapter 123 table. The Director relies on N.J.S.A. 54:51A-4(c), which provides that the state equalization table promulgated pursuant ... review shall not suspend the apportionment of school aid moneys. [ N.J.S.A. 54:51A-4(c).] The Director argues that because both the school aid ... Tax Court within 45 days after its promulgation, pursuant to N.J.S.A. 54:51A-4(c). Pursuant to N.J.S.A. 54:1-35a ... filed on April 23, 2007. Atlantic City’s challenge under N.J.S.A. 54:51A-4 is not untimely. However, the factual basis for the challenge ...

docket:	07373-07
court:
decided:	2008-04-08
status:
citation:
Document Size:	59227

6 Bellemead Development Corp. v. Borough of Roseland, et al. -- rank: 535

... from a challenge to the school aid ratio pursuant to N.J.S.A. 54:51A-4). Plaintiff is, in effect, asking this court to fix the ...

docket:	00431-97
court:
decided:	1997-03-25
status:
citation:	16 N.J. Tax 369
Document Size:	25202