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Tax Court Denies City’s Motion to Dismiss for Lack of Prosecution

by: Richard De Angelis
26 Sep 2018
The Tax Court recently denied a motion by the City of Ventnor to dismiss an appeal brought by a property owner from a judgment of the Atlantic County Board of Taxation. The City claimed the owner failed to prosecute the tax appeal before the County Board when its counsel appeared, but presented no evidence and... Read More

Tax Court Denies Subpoena Request

by: Allan Zhang
25 Sep 2018
A recent Tax Court decision concerned a subpoena regarding a non-party’s appraisal report and income and expense information relating to a 2018 property tax assessment.  In Township of Gloucester v. Lakeview Realty Investment Associates, the court denied the municipality’s motion to direct a non-party bank to produce the above information, citing its relevance and plaintiff’s... Read More

Your TIN, Not Mine!

by: Allan Zhang
17 Sep 2018
A recent Tax Court opinion focused on a technical issue not normally involved in a real estate tax appeal matter.  New Jersey Tax Court Judge  Jonathan A. Orsen, J.T.C. held that a tax refund  check payable to an  attorney  trust account should be registered to the  attorney’s taxpayer identification number (TIN), not the party’s TIN,... Read More

PennEast Pipeline Under Appeal to Federal Circuit Court of Appeal

by: Joseph Grather
23 Aug 2018
On August 10, 2018, FERC issued an Order Denying Requests for Rehearing on its grant of a Certificate of Public Convenience and Necessity to PennEast Pipeline, LLC.2018-8-10 FERC Order Denying Rehearing. On August 13, 2018, New Jersey Conservation Foundation and Delaware Riverkeeper appealed. FERC issued its Certificate for the PennEast Pipeline in January of this... Read More

Catch 22: Court to Reexamine Williamson County and Federal Fifth Amendment Taking Rights

by: Thomas Olson
14 Aug 2018
In Knick v. Scott, the United States Supreme Court will be analyzing a local ordinance adopted by the Township of Scott, Pennsylvania, which provides public access to cemetery properties. According to the ordinance, even if the cemetery is on private property, the property owner must allow public access onto the property to permit the public... Read More

Not Timely Enough: Township’s Chapter 91 Motion to Dismiss Denied after Request Sent too Late

by: Thomas Olson
17 Jul 2018
Chapter 91 has proved to be an effective tool for municipalities to protect themselves from tax appeals. Chapter 91 provides that when a municipality sends a request for income and expense information to a property owner pursuant to the statute, the owner must respond within forty-five days. If the property owner does not respond within... Read More

Doughnut and Coffee With Reversal and Remand

by: Richard De Angelis
11 Jul 2018
The Appellate Division reversed and remanded a decision of the Tax Court that affirmed the assessment on a Dunkin Donuts property in the City of Elizabeth. The appellate court found that the lower court erred by relying on evidence not in the record. Plaintiff’s appraiser utilized the income capitalization approach to appraise the property. In... Read More

“I Don’t Remember Sending It but Probably Did”…Works to Defeat Chapter 91 Dismissal Motion

by: Anthony F. Della Pelle
12 Jun 2018
We recently summarized Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick, a case in which the plaintiff’s tax appeal was dismissed due to its failure to respond to the assessor’s request for income and expense Information, in accordance with N.J.S.A. 54:4-34 (commonly known as “Chapter 91”). Chapter 91 provides that a... Read More

Fraternity’s creative arguments no match for Chapter 91

by: Richard De Angelis
4 May 2018
Perhaps not since Otter’s impassioned plea to keep Delta House from being kicked off campus in the 1978 classic movie, Animal House, has a fraternity presented such a creative argument.  Of course, in Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick, a recent published opinion of the New Jersey Tax Court, seasoned... Read More

Pro Se Redevelopment Challenges Unsuccessful in Union City

by: Joseph Grather
26 Feb 2018
Two recent Appellate Division cases rejected the arguments of a pro se party challenging Union City’s efforts to redevelop “blighted areas”.  Both cases are captioned Larry Price v. Union City.  The first opinion issued on December 21, 2017 and the second February 13, 2018. Links to the full text are below. Price v Union City... Read More