In furtherance of that interest, N.J.S.A. Under this system for valuing property, a municipality has "a significant interest in the timely receipt of economic data for income-producing property." Ocean Pines, supra, 112 N.J. 54:4-35, and, based in part on the assessments provided by all assessors in that county, the county board sets the tax rate for the municipality. "Once a tax assessor completes the assessments for the municipality, the assessment roll is submitted to the county board of taxation, N.J.S.A. Real property taxes are assessed at the local level on October 1 of each year. 54:4-34, is part of a comprehensive statutory scheme implementing this State's constitutional mandate to assess and tax real property "at the same standard of value" and "the general tax rate of the taxing district," N.J. The statute that required the Tax Court's order of dismissal, N.J.S.A. We conclude that the Tax Court properly rejected this claim. Davanne appeals from that order and contends that its tax bill is *1166 a fine, forfeiture or penalty imposed in violation of the Excessive Fines Clause of the Eighth Amendment and Article I, paragraph 12 of the New Jersey Constitution. 54:4-34, the Tax Court dismissed Davanne's challenge to the assessed value of that property. In conformity with Chapter 91 of the Laws of 1979, N.J.S.A. Plaintiff Davanne Realty owns a commercial warehouse in Edison Township which it rents to a tenant. The opinion of the court was delivered by Gorelli, on the brief).īefore Judges SKILLMAN, GRAVES and GRALL. Scheindlin, Assistant Attorney General, of counsel Mr. Gorelli, Senior Deputy Attorney General, argued the cause for respondent State of New Jersey (Anne Milgram, Attorney General, attorney Lewis A. Martin Allen, Warren, argued the cause for respondent Edison Township (DiFrancesco, Bateman, Coley, Yospin, Kunzman, Davis & Lehrer, P.C., attorneys Mr. Irwin, West Orange, argued the cause for appellant (The Irwin Law Firm, P.A., attorneys Amber N. Superior Court of New Jersey, Appellate Division. 16 DAVANNE REALTY, Plaintiff-Appellant,ĮDISON TOWNSHIP, Defendant-Respondent.
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