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Tax Court Denies Application of Single Economic Unit Doctrine

by: Allan Zhang
24 Oct 2019
In this Tax Court matter, Judge Jonathan Orsen denied Rutherford Borough’s (“Rutherford”) motion for partial summary judgement. Rutherford’s motion sought an Order directing that the parcels under appeal be treated and valued as a single economic unit along with two contiguous parcels owned by an unrelated party (not under appeal). Plaintiff, EGDC c/o AM Resurg... Read More

Federal Appeals Court Rules PennEast Cannot Haul State into Federal Court for Pipeline Takings

by: Joseph Grather
16 Sep 2019
We may be late to the party, as there has already been a lot of publicity over this decision, but thought we would add a few lines for our readers. The Circuit Court immediately explained that the District Court granted PennEast “orders of condemnation and preliminary injunctive relief for immediate access to the properties.” Slip... Read More

50 Year Old Newark Blight Designation Invalidated

by: Joseph Grather
29 Aug 2019
On August 16, 2019, the Honorable Thomas Vena, J.S.C. invalidated a 50-year-old blight designation of Plaintiff Benjamin Moore’s property in Newark, New Jersey.  The full text of the opinion is a worthwhile read and can be found here.  In one respect, it is a fountainhead decision because the Court invalidated a blight designation that had... Read More

Fore! State-Owned Golf Course Ruled Tax Exempt Due to Public Purpose Law

by: Thomas Olson
2 Aug 2019
The New Jersey Tax Court in Cream Ridge Golf, LLC, et. al., v. Township of Freehold examined whether a state-owned golf course (which is tax exempt) loses its exemption by leasing the property to a private entity for profit, then is the private entity also tax exempt? The Court said so long as the golf... Read More

Paying the Pied Piper: Third Circuit Court of Appeals Court Rules That State Law Applies in Federal  Eminent Domain Suit

by: Anthony F. Della Pelle
31 Jul 2019
In TENNESSEE GAS PIPELINE COMPANY, LLC v. PERMANENT EASEMENT FOR 7.053 ACRES, et als, the United States Court of Appeals for the Third Circuit faced an issue of first impression, and held that State eminent domain law must be applied in federal takings matters. Tennessee Gas Pipeline Company, a private utility corporation, holds   a certificate... Read More

Non-Residential Development Fees: the Plain Language Confirms

by: Allan Zhang
30 Jul 2019
The New Jersey Tax Court recently determined 1) whether a subject property was improved for the purposes of calculating the Non-Residential Development Fee (“NRDF”)(N.J.S.A. 40:55D-8.1 to 8.7) and 2) the correct date to use when determining the preexisting value of the subject property for the purposes of computing the NRDF owed. The NRDF is applied... Read More

Exempt From Taxes? Not if You Fail to Answer the Chapter 91 Request!

by: Allan Zhang
26 Jul 2019
A New Jersey appellate court recently affirmed a Tax Court decision dismissing Alcatel’s complaint, which challenged the 2015 denial of a farmland assessment because Alcatel failed to respond to the tax assessor’s request for Chapter 91 data. NJSA 54:4-34 (“Chapter 91”) requires every real property owner “on written request of the assessor to render a... Read More

TAKE THAT!! N.J. Legislature and Governor Fire Back at Recent Judicial Decisions Critical of Land Banking Processes

by: Anthony F. Della Pelle
16 Jul 2019
Last week, Governor Phil Murphy signed the “New Jersey Land Bank Law”, which now allows municipal agencies in New jersey to create “land banks” and “land banking” agencies to address and potentially revitalize “vacant, abandoned, and other problem properties” within their boundaries.  This law, P.L. 2019, c. 159, takes effect immediately, and appears to be... Read More

Who’s Got it Right? Court Finds Aging Corporate Center No Longer Holds Preeminence it Once Did and Was Not a Special Purpose Property

by: Thomas Olson
2 Jul 2019
ML Plainsboro LTD Partnership/Gomez v. Plainsboro revolved around the highest and best use of two lots located at 800 Scudders Mill Road in Plainsboro. When the two lots were built by Merrill Lynch from 1985-1994, it was designed to be a premier corporate campus. It featured an office building with a fitness center and cafeteria... Read More

Appeals Court Finds Restaurant on University Campus Tax Exempt Due to Colorful Arguments

by: Thomas Olson
1 Jul 2019
On May 31, 2018, the Tax Court of New Jersey held that a restaurant operated on Kean University’s campus did not constitute a university space and therefore was liable for local property taxes. Exactly one year later, an Appellate Division decision reversed the Tax Court decision and ruled that space on Kean University’s campus was... Read More