Pro Se Litigant Given Another Chance in Tax Appeal

A New Jersey appellate court provided an Essex County homeowner with another chance to prosecute a property tax appeal on his residential property in Newark.  Clarence Paul Roberts, who had filed an appeal of his property tax assessment with the Essex County Board of Taxation and New Jersey Tax Court, had that appeal dismissed by the Tax Court because he failed to provide “an appraisal report and/or list of comparable sales” upon which he intended to rely in challenging the assessment.  Roberts, who was representing himself pro se,  contended that he did not understand the type of information which the court was requiring, and argued that his appeal should not have been dismissed when he was unclear as to what would be necessary to pursue the appeal.  The appeals court agreed with Roberts , remanded the case back to the Tax Court, and provided a specific list of the information so that there would be no misunderstanding as the matter proceeded on remand.

Clarence Paul Roberts v. City of Newark, Superior Court of New Jersey, Appellate Division, Docket No. A-0215-06T2.

Read the opinion here.