green
Positive treatment
3.0 score
Treatment trajectory · 1994 → 2026 · click a year to view as-of
1994
2010
2026
Top citers, strongest first. 6 distinct citers.
How cited ↗
discussed
Cited "see"
Vincitore v. New Jersey Sports & Exposition Authority
(2×)
See Furey v. County of Ocean, 273 N.J.Super. 300, 313 , 641 A.2d 1091 (App.Div.), certif. denied, 138 N.J. 272 , 649 A.2d 1291 (1994).
discussed
Cited "see"
Bllum Ltd. Partnership v. Bloomfield Township
County of Essex v. City of East Orange, supra ( 214 N.J.Super. at 573-574 , 520 A.2d 788 ); see Echelon Glen Coop. v. Voorhees Tp., 275 N.J.Super. 441, 446 , 646 A.2d 498 (App.Div.), certif. denied, 138 N.J. 272 , 649 A.2d 1291 (1994) (where initial filing was in the Tax Court, taxpayer’s appeal did not have to be dismissed if municipality did not move to dismiss or pursued dismissal only after taxes were paid; moreover, purchase of tax sales certificate by third party relieved property owner of statutory obligation to pay property taxes as a condition of appeal).
discussed
Cited "see, e.g."
DOVER-CHESTER ASSOC. v. Randolph
In Schneider , we observed that the taxpayer who appeals from a county board decision pursuant to N.J.S.A. 54:51A-1(b) "has had the benefit of a hearing as to the correctness of the subject assessments and a determination has been made by a quasi-judicial body establishing the amount of taxes due and payable." Id. at 595 , 483 A. 2d 839 ; see also Echelon Glen Co-op., Inc. v. Voorhees Twp., 275 N.J.Super. 441, 449 , 646 A. 2d 498 (App.Div.), certif. denied, 138 N.J. 272 , 649 A. 2d 1291 (1994).
discussed
Cited "see, e.g."
U.S. Land Resources v. Borough of Roseland
It is also clear that local property taxes are not assessed against a property owner, and a property owner has no personal liability for such taxes. [Id. at 439-44 (emphasis added); see also, Echelon Glen Cooperative, Inc. v. Township of Voorhees, 275 N.J.Super. 441 , 646 A.2d 498 (App.Div.), certif. denied, 138 N.J. 272 , 649 A.2d 1291 (1994) (A tax sale certificate is the equivalent of the payment of taxes); Alberto Ramos v. City of Passaic, 19 N.J.Tax 97 (2000)(Tax-payer complied with N.J.S.A. 54:51A-l(b) since the taxes were not [constitutionally] delinquent when the municipality received …
discussed
Cited "see, e.g."
State, Office of Employee Rel. v. Communications Workers
Wilson Plumbing & Heating, Inc. v. Wademan, 246 N.J.Super. 615, 617-19 , 588 A.2d 444 (App.Div.1991); see also Bolyard v. Berman, 274 N.J.Super. 565 , 582 n. 6, 644 A.2d 1122 (App.Div.) (recognizing that Appellate Division should not pass on issues neither presented to trial court nor briefed on appeal), certif. denied, 138 N.J. 272 , 649 A.2d 1291 (1994).
discussed
Cited "see, e.g."
Bernstein v. City of Atlantic City
In accordance with the language of N.J.S.A 54:51A-1(b), our Courts have consistently held that the taxes owed to a municipality for the year for which review is sought of an original assessment must have been paid as a “jurisdictional prerequisite [for] an appeal to the Tax Court from a county board judgment.” Schneider v. East Orange, 196 N.J.Super. 587, 593 , 483 A.2d 839 (App.Div.1984), aff'd o.b., 103 N.J. 115 , 510 A.2d 1118 , cert. denied, 479 U.S. 824 , 107 S.Ct. 97 , 93 L.Ed.2d 48 (1986) (dealing with N.J.S.A. 54:2-39, the predecessor provision to N.J.S.A. 54:51A-1(b)); see also Ec…
Retrieving the full opinion text from the archive…
ECHELON GLEN COOPERATIVE, INC.
v.
VOORHEES TOWNSHIP
v.
VOORHEES TOWNSHIP
Supreme Court of New Jersey.
Oct 26, 1994.
Published