Property Owner’s Appeal Dismissed for Failure to Follow Court Rules

The Appellate Division affirmed a New Jersey Tax Court judge’s decision to dismiss a property tax appeal for lack of prosecution after the property owner failed to offer any proofs to establish fair market value at trial.  The property owner, a practicing attorney with 30 years of experience, argued that the taxes should be lowered based on the deputy tax assessor’s admission that the taxes had been incorrectly calculated for six years before being corrected.  The Appellate Division found that the property owner was not entitled to relief under the “four corners” doctrine because the municipality had dealt fairly with him both before and after the error had been detected.  Additionally, the property owner had consulted with a real estate tax expert and had experience in real estate development.

A copy of the Appellate Division’s opinion in Hepps v. Tp. of Cherry Hill, Docket No. A-0374-09T3 can be found here.

For information concerning property tax appeals, visit McKirdy & Riskin’s Property Tax Law Blog.

The author wishes to acknowledge the assistance of Cory K. Kestner, Esq., of McKirdy & Riskin, PA, in the preparation of this article.