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Self-Represented Litigants Appeal Assessments In Tax Court and Lose
This recent Tax Court opinion is based on an appeal by self-represented litigants of the 2021 added assessment and 2022 tax year local property tax assessment on a single family home in Montclair Township. The Court affirmed the 2021 added assessment and 2022 tax assessment. The self represented litigants, Lucy and Daniel Yang, purchased the... Read More
Sackett et ux v Environmental Protection Agency
Sackett et ux (“and wife”) versus Environmental Protection Agency. Classic David v. Goliath matchup. Good thing the property owner couple had the Pacific Legal Foundation on their side. PLF scored two wins on the same day at the High Court – unprecedented? I don’t know, but rare air no doubt. The Sacketts purchased property near... Read More
Supreme Court Rules in Favor of Homeowner in Takings Clause Case
On May 25, 2023, the United States Supreme Court issued their unanimous decision in the matter of Tyler v. Hennepin County. The question posed to the Court in this matter was whether a government body, who has taken real property under the guise of an unpaid tax debt, can sell that property for an amount... Read More
Demarest v. Underhill – Cert. Petition
Having visited Underhill, Vermont dozens of times, I had to quickly post notice of the recent petition for certiorari filed by our Owners Counsel of America colleague, Michael Berger, on behalf of the property owner. 2023-5-23 demarest-cert-petition. (The Town literally sits “under” Mount Mansfield – Vermont’s tallest peak). The owner’s petition is asking the Supreme... Read More
Another Redevelopment Project Brewing in Seaside Heights?
Last week, the Seaside Heights Borough Council unanimously approved a resolution requesting its Planning Board to investigate whether a motel property on Ocean Terrace qualifies as an “area in need of redevelopment” under the New Jersey Local Redevelopment and Housing Law, N.J.S.A. 40A:12A-1, et seq. The property, a motel currently operated as the Surfside Motel... Read More
Federal Courts Signal Return to In Person Court Proceedings
Another sign that the COVID-19 / SARS-2 pandemic is over – Reuters reported yesterday that the federal judiciary would be ending its remote access mandates come September 2023. I clearly remember when it started, the signs pasted on retail business doors – CLOSED – Will Re-open in Two Weeks. That was March 20, 2020. Over... Read More
NYC To Use Eminent Domain For Next Phase of 2nd Avenue Subway
Here is some eminent domain news from across the Hudson River regarding one of the costliest railroad expansion projects per mile in the history of the world. The Metropolitan Transportation Authority (“MTA”) has begun the eminent domain process for its second phase of the long awaited Second Avenue Subway. At the April 26, 2023, the... Read More
Tax Court Judge Novin Strikes Unverified Sales
In this recent Tax Court opinion, Lafayette Sq. Construction Co. LLC and Union Court LLC (“collectively referred to as Square”) challenged Montclair Township’s tax assessment on their unimproved properties for tax years 2020-2022. After a bench trial, the Court affirmed the assessments. Square owns contiguous properties which comprise a surface parking lot with a capacity... Read More
SCOTUS Sends Pipeline Eminent Domain Case Back to the District Court
Our blog (and law firm, for that matter) is no stranger to federal pipeline eminent domain cases. Here are some of our prior blog posts about the topic for your reading pleasure. The most recent news comes from the United States Supreme Court in a matter that challenges the Federal Energy Regulatory Commission’s (“FERC”)... Read More
The City of Elizabeth to Perform its First Property Revaluation Since 1977
The City of Elizabeth, New Jersey announced on April 16, 2023, that it will be performing its first property tax revaluation since 1977, so long ago that “Gremlins”, “Pintos” and “Chevettes” were new styles of cars. This revaluation is scheduled to be completed for the 2024 tax year, but logistical considerations may push this a... Read More
