What We Have Here Is A Failure To Prosecute
The New Jersey Tax Court recently dismissed property tax appeals for 2009 and 2010 on a commercial property in the City of New Brunswick. In Garlatti Realty LLP v. New Brunswick City, the City moved to dismiss the appeals for failure to prosecute. The matter had been listed for trial and adjourned four times between September 2011 and June 2012. The court found that the plaintiff failed to prosecute its 2009 and 2010 appeals because of “its continuing failure and refusal to obtain an appraisal report for the property that is the subject of these appeals, or to indicate to the court that it is ready to proceed to trial on the issue of the value of the subject property on the relevant valuation dates.”
This case reminds us of the severe consequences of not complying with the strict (some say draconian) rules and procedures of the Tax Court. While it may not appear to be fair, it is the taxpayer that bears the burden of overcoming the presumption of validity that attaches to assessments and, as such, the burden of going forward. A municipality does not have to put in affirmative evidence in defense of a tax appeal. A taxpayer must do so in order to overcome the presumption and provide the court with sufficient evidence of value to set a new assessment. Otherwise, the taxpayer may confront the same fate as Garlatti Realty.
Taxpayers and counsel filing appeals in behalf of taxpayers must be mindful of their obligations to be prepared to proceed. As the Tax Court docket continues to fill up with a record number of appeals procedural deficiencies offer the court a convenient means to unburden the docket, which provides welcome relief to municipalities, while denying taxpayers the opportunity to reduce their tax burden.
For more on cases where dismissal was sought for lack of please see the following blog posts:
Property Owner’s Appeal Dismissed for Failure to Follow Court Rules
For more on cases involving procedural issues please see the following blog posts:
Paramus Appeal Dismissed: Obligation to Submit Income and Expense Info Runs with the Land
Tax Appeal Filing Deadline Upheld Again
No Relaxation For Lakewood Taxpayer
Another Taxpayer Bites the Dust, This Time For Being One Day Too Late
See also our numerous posts on cases dealing with Chapter 91 requests for income and expense information.
