Statutory Interpretation
44 groups with New Jersey opinions1898–2026
- Legislative Intent and Construction1,836 opinions · 1914–2026Interpreting legislative intent through statutory language · Reviewing statutory construction and legislative intent · Statutory interpretation of legislative intent and meaning
- Statutory Interpretation Principles and Rules935 opinions · 1949–2026Reviewing statutory intent through plain language · Interpreting statutory intent through plain language rule · Interpreting statutes using ordinary meaning and lenity
- Statutory construction; Statutory interpretation; Statutes844 opinions · 1951–2026Reviewing statutory interpretation de novo and without deference · Statutory interpretation principles and canons of construction · Determining in pari materia applicability between statutes
- Extrinsic Aids to Legislative Intent503 opinions · 1950–2026Presumption of legislative awareness of judicial construction · Interpreting legislative intent regarding immediate effect · Presumption of legislative knowledge of prior enactments
- Statutory; Language; Meaning494 opinions · 1950–2026Interpreting statutory language to give full effect to every word · Interpreting statutory language to avoid superfluity · Interpreting statutory terms as ordinary and well understood
- Statutory Interpretation of Criminal Law391 opinions · 1953–2026Interpreting statutory language regarding deadly weapon threats · Interpreting statutes using ejusdem generis and domestic violence context · Reconciling strict construction with legislative intent in penal statutes
- Mandatory vs. Discretionary Statutory Language381 opinions · 1950–2026Interpreting statutory authority sensibly over literal reading · Statutory requirements for service thresholds and judicial estoppel · Determining mandatory versus permissive statutory language
- Statutory Retroactivity and Application351 opinions · 1952–2026Determining retroactive application of statutory amendments · Determining retroactive application of statutes · Determining legislative intent regarding retroactivity
- Taxation Law and Exemptions330 opinions · 1954–2026Strict construction of tax exemptions against claimants · Recognizing agency expertise in specialized tax matters · Determining property use for tax exemption purposes
- Real Property Valuation Principles and Methods322 opinions · 1953–2026Valuation approaches in real property appraisal · Defining highest and best use in property valuation · Determining true value in real property valuation
- Tax; Assessment; Burden290 opinions · 1959–2026Requiring compliance with statutory tax appeal deadlines · Determining scope of de novo review in tax assessment · Reviewing tax court findings for substantial evidence
- Assessment; Tax; Presumption285 opinions · 1955–2026Burden of proof to overcome tax assessment presumption · Presumption of validity for local property tax assessments · Presumption of assessment correctness and burden of proof
- Municipal Law and Local Government Powers282 opinions · 1951–2026Interpreting municipal ordinances using statutory construction rules · Burden of proof for farmland assessment and roll-back tax · Addressing issues of appeal and property redevelopment
- Tax; Statutory; Construction268 opinions · 1951–2026Statutory tax exemptions and strict construction principles · Director's expertise and construction of tax law · Criteria for tax exemption under state statute
- Property; Valuation; Assessment250 opinions · 1907–2026Determining fair rental value for tax purposes · Taxpayer failure to comply with assessor requests · Determining completeness of tax assessment and appeal rights
- Statutory; Language; Intent241 opinions · 1957–2026Analyzing opra's purpose and statutory limitations · Interpreting statutory language regarding employer scope · Interpreting the scope and purpose of the Graves Act
- Lenity and Stare Decisis in Construction232 opinions · 1906–2026Interpreting statutory ambiguity under the rule of lenity · Defining palpably unreasonable conduct and statutory interpretation · Applying the time-of-decision rule to statutes
- Value; Valuation; Market227 opinions · 1952–2026Determining which valuation approach should predominate · Determining standard of review for fair value calculations · Defining fair market value and sale criteria
- Property value; Testimony property; Valuation223 opinions · 1955–2026Allowing expert testimony on property valuation methodology · Applying judicial judgment to expert valuation data · Overcoming presumption by presenting evidence of property value
- Retroactive; Retroactivity; Law215 opinions · 1951–2026Determining when statutes apply retroactively · Determining the scope of retroactive application of new law · Judicial decision's retrospective effect on established law
- Tax; Property; Income188 opinions · 1958–2026Determining implied repeal of tax sale redemption rights · Exemptions based on owner status are unconstitutional · Taxation of property becoming taxable after assessment date
- Statutory Interpretation Methodology185 opinions · 1951–2026Interpreting statutory language and legislative intent
- Vehicle; Driving; License147 opinions · 1952–2026Conditioning stays of license suspension pending appeal · Interpreting drunk driving statutes to curb public destruction · Interpreting statutory purpose and avoiding redundancy in drunk driving laws
- Tax and Tariff Law Review Procedures146 opinions · 1965–2026Scope of appellate review of tax court findings of fact · Rebutting the presumption of governmental authority in tax assessments · Review of tax court decisions is deferential
- Statutory Interpretation and Meaning135 opinions · 1952–2026Interpreting statutory language within its context · Distinguishing ameliorative from curative statutory amendments · Distinguishing legal interpretation from administrative fact-finding
- Statutory Interpretation and Legislative History125 opinions · 1951–2025Interpreting statutory language through legislative history · Interpreting law by context and legislative history · Interpreting statutory language and legislative history
- Meetings; Open; Executive session117 opinions · 1954–2026Determining incompatibility of public offices and timing of wrong · Determining scope of executive session settlement discussions · Interpreting open public meetings act policy and purpose
- Charitable; Tax exemption; Public charity84 opinions · 1899–2026Determining criteria for nonprofit tax exemption · Determining organizational test under charitable purpose statute · Determining charitable exemption for supportive housing services
- Criminal Record Expungement and Bail Forfeiture Law83 opinions · 1975–2026Statutory construction and expungement principles · Remission of bail forfeiture under judicial discretion · Determining factors for setting aside bail forfeiture
- Income; Tax purposes; Apportionment79 opinions · 1898–2025Determining fairness in income apportionment formulas · Defining unitary business and formula apportionment methods · Determining potential gross income and effective gross income
- Statutory Time Limits and Deadlines72 opinions · 1950–2026Balancing calendar administration with right to contest assessment · Interpreting statutory language regarding mandatory extended terms · Determining the immediate effective date of a statute
- License; Suspension; Revocation63 opinions · 1952–2026Interpreting statutes and applying substantial compliance doctrine · Determining when license revocation terminates bond obligations · Agency deference in racing regulation and administrative findings
- Tax; Evasion; Fraud59 opinions · 1977–2026Deference to tax court findings and presumption of correctness · Defining the substantial evidence standard in tax valuation disputes · Interpreting "during the taxable year" for loss application
- Death; Statutory; Estate54 opinions · 1957–2024Interpreting statutory language regarding marital property acquisition and duration · Governing inheritance by law at time of death · Governing actions for deceased persons' estate claims
- Ejusdem generis; Meaning; Word46 opinions · 1953–2026Caution in applying the maxim expressio unius est exclusio alterius · Applying ejusdem generis to statutory enumeration of assessment mistakes · Interpreting general words to include lodging places
- Wildlife; Hunting; Animals42 opinions · 1955–2026Determining dangerousness as a legal, not medical, issue · Treat municipal ordinance violations as criminal causes for appeal purposes · Determining the legal status of pets as property
- Substance; Form; Tax36 opinions · 1957–2026Applying the actual transaction principle to tax effects · Applying substance over form in corporate transactions · Determining stock in trade for taxation purposes
- Business and Income Tax Deductions33 opinions · 1982–2025Determining profit motive for tax exemption eligibility · Determining capital improvement status for taxable installations · Defining special deductions and taxable income under federal code
- Depletion; Tax; Debt29 opinions · 1966–2024Attributing advance royalty income to percentage depletion provisions · Determining when interest is payable on governmental obligations · Interpreting statutory language regarding bad debt deductions
- Tax; Willfulness; Willful failure15 opinions · 1970–2026Failure to obtain required statements does not deny tax exemption · Determining willful failure to pay withheld taxes · Determining willfulness regarding tax payment duties
- Expungement; Power expunge; Arrest records11 opinions · 2001–2026Balancing public interest in expungement decisions · Demonstrating significant quality of life improvement for removal
- Tax Liability and Responsible Person Status7 opinions · 1978–2004Taxpayer responsibility in making business decisions · Determining responsible person status under section 6672
- Factoring in affiliated indebtedness for net worth tax base
- Analyzing business records exception for police reports
Counts are New Jersey courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law