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South Plainfield’s Income and Expense Requests Ruled Defective
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
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
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
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
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
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!
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
Dropping the Ball: Another "Oops" Moment for the Condemnor
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
California Appellate Court Remands Case for Award of Fees and Costs to Owner's Counsel
Under California law, if the Court finds that the government’s final settlement offer was unreasonable and the property owner’s demand was reasonable, the Court is permitted to award the property owner its litigation expenses. So, after exchange of appraised valuations of $3.8M (government) and $10,875 (owner), the government offered to settle the case for $5M... Read More
