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South Plainfield’s Income and Expense Requests Ruled Defective

by: Daniel Kim
16 Jul 2015
As discussed many times on this blog, Chapter 91 motions are frequently wielded by municipalities in hopes of dismissing tax appeals on income-producing properties.  However, given the extraordinary relief of dismissing a tax appeal, courts have consistently ruled that municipalities must fully comply with all the requirements of N.J.S.A. 54:4-34 (“Chapter 91”) in order to warrant... Read More

Horne v. Dept. of Agriculture: Private Property Rights Trump Government's Raisin Reserve

by: Daniel Kim
13 Jul 2015
The U.S. Supreme Court (“SCOTUS”) recently delivered its decision in Horne v. Dept. of Agriculture on the issue of the reserve requirement for raisins under the Agricultural Marketing Agreement Act of 1937 (“AMA”).  Our fellow Owners Counsel colleagues from New York and California, Michael Rikon and Robert Thomas, have kept a close watch on the... Read More

Credit agency watching hospital tax exemption case

by: Richard De Angelis
10 Jul 2015
When we last wrote about the recent decision by the New Jersey Tax Court that stripped Morristown Memorial Hospital of its property tax exemption we said that municipalities and other hospitals across the State would watch closely for the next move in this ongoing battle.  Most observers believe that the hospital will most certainly appeal,... Read More

Property tax exemption stripped from Morristown Memorial Hospital

by: Richard De Angelis
1 Jul 2015
Finding that Morristown Memorial Hospital (the “Hospital”) is a for-profit enterprise, the New Jersey Tax Court upheld the denial of a local property tax exemption on all but a few areas of the Hospital’s facilities located in the Town of Morristown. The Town denied the exemption for tax years 2006 through 2008, previously granted pursuant... Read More

The Dos & Don’ts of Chapter 91 Requests

by: Daniel Kim
30 Jun 2015
Every year motion practice heats up in the Tax Court with municipalities armed with “Chapter 91” motions.  As previously mentioned many times on this blog, N.J.S.A. 54:4-34, also known as “Chapter 91,” requires income-producing property owners to respond to the assessor’s request for income and expense information.  Under the statute, failure to provide the information... Read More

Two Takings Approved Over Owners' Objections

by: Daniel Kim
18 Jun 2015
Two recent decisions in New Jersey once again addressed good faith negotiations that are required of condemning authorities prior to commencing condemnation litigation.  In County of Morris v. Randolph Town Center Assocs., L.P., the property owner appealed the lower’s court’s decision arguing that the condemning authority failed to fully disclose certain aspects of the project in its appraisal, and... Read More

Sewer Issues Make Tax Appeal a Messy Affair!

by: Daniel Kim
16 Jun 2015
The New Jersey Tax Court recently tried a dispute between a property owner and a town that began in 2006.  In William G. Orpin, Jr. v. Tp. Of Monroe, plaintiff argued that the Township’s deed restriction requiring the subject property to have a functioning sewer connection, coupled with the Township’s refusal to provide the correct cost estimate of a sewer connection... Read More

Just Compensation Affirmed for a "Lost Tree" in Florida

by: Joseph Grather
15 Jun 2015
The Federal Circuit of Appeals issued its opinion in Lost Tree Village Corp. v. United States, a regulatory takings case, on June 1, 2015.  Our Owners’ Counsel colleague Robert Thomas beat us to the punch (of course), and provided an excellent case synopsis in his Inverse Condemnation blog, available here.  In brief, the Court of Claims... Read More

Dropping the Ball: Another "Oops" Moment for the Condemnor

by: Daniel Kim
8 Jun 2015
Last week, a New Jersey Superior Court judge granted a landowner’s summary judgment motion to dismiss the Township of Lakewood’s (“Township”) condemnation actions.  In Tp. of Lakewood v. Garzo, the Township instituted four condemnation actions after designating areas as being “in need of” redevelopment.  The Township initially believed that it had owned the subject properties... Read More

The Cost Approach: Hard Costs vs. Soft Costs in the Context of Tax Appeals

by: Daniel Kim
5 Jun 2015
New home constructions often require that the property tax assessment which is then placed on a property be carefully examined.  Generally, property assessments for the following year are set forth by the municipal assessor on October 1.  However, if an improvement of a structure is completed after the regular assessment date of October 1, and... Read More