Legal Opinion
BASF Corp. Coating & Ink Division v. Town of Belvidere
New Jersey Tax Court
Decided December 19, 2005PublishedCited by 5 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Under N.J.S.A. 54:4-23, a municipal tax assessor must make an annual determination of the value of each parcel of real property in the municipality. An amendment enacted in 2001, L. 2001, c. 101 (“Chapter 101”), added to the statute a requirement that, in order for an assessor to reassess “all or part” of a municipality, the assessor must obtain from the county board of taxation and the New Jersey Division of Taxation approval of a “compliance plan.” The issue in this matter is whether Chapter 101 requires an approved compliance plan in order for an assessor to change a single…
2Cases cited17 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Busik v. LevineSupreme Court of New Jersey · 1973
- State, Tp. of Pennsauken v. SchadSupreme Court of New Jersey · 1999
- Koch v. Director, Division of TaxationSupreme Court of New Jersey · 1999
12 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Chadwick 99 Associates v. Director, Division of TaxationNew Jersey Tax Court · 2007
- City of Elizabeth v. 264 First Street, LLCNew Jersey Tax Court · 2015
- Basf Corp. Coating & Ink Division v. Town of BelvidereNew Jersey Superior Court Appellate Division · 2009
- New Plan Realty Trust v. Brick TownshipNew Jersey Tax Court · 2006
- STATE OF NEW JERSEY VS. JULIAN SANDERS (17-07-1979, ESSEX COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2021