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Paying the Pied Piper: Third Circuit Court of Appeals Court Rules That State Law Applies in Federal Eminent Domain Suit
In TENNESSEE GAS PIPELINE COMPANY, LLC v. PERMANENT EASEMENT FOR 7.053 ACRES, et als, the United States Court of Appeals for the Third Circuit faced an issue of first impression, and held that State eminent domain law must be applied in federal takings matters. Tennessee Gas Pipeline Company, a private utility corporation, holds a certificate... Read More
TAKE THAT!! N.J. Legislature and Governor Fire Back at Recent Judicial Decisions Critical of Land Banking Processes
Last week, Governor Phil Murphy signed the “New Jersey Land Bank Law”, which now allows municipal agencies in New jersey to create “land banks” and “land banking” agencies to address and potentially revitalize “vacant, abandoned, and other problem properties” within their boundaries. This law, P.L. 2019, c. 159, takes effect immediately, and appears to be... Read More
Knicks Win Big in Court, and on Court
Last week ended with big takings news for Knicks in both Pennsylvania and New York. In New York, the Knicks professional basketball team “took” former Duke University star R.J. Barrett with the third pick in the NBA draft. Barrett is thought by many to have been the best all around prospect in the draft, and... Read More
Taxpayer’s Effort to Increase Assessor’s Own Assessment Might be Frivolous and Trigger Sanctions
The New Jersey Tax Court recently issued an opinion regarding the timeliness of an application for sanctions and fees in connection with a property tax appeal filed by a resident who sought to increase the assessment on a home owned by a husband and wife who also are appraisers and local tax assessors. The tax... Read More
Appellate Court: Mobile Home Park Can Satisfy Affordable Housing Obligation
A New Jersey appellate court recently held that a municipality may use its eminent domain powers to seize a mobile home park in order fulfill its affordable housing obligation. The matter involved the taking by the Township of Robbinsville of a mobile home park owned by defendant, Mercer MHC, LLC, which contained approximately 14 acres... Read More
Tax Court to Tax Assessors: Time to Choose a Side!
A recent opinion by New Jersey Tax Court Mala Sundar, approved for publication, may force at least some of New Jersey’s municipal tax assessors to change the way they do business. The case, decided April 2, 2019, involved a motion by the Township of Hazlet to bar a property owner’s appraisal expert because that expert... Read More
Single Family Residence, Not Permitted By Local Zoning, Granted Exemption By Tax Court
A single family residence in Mahwah Township was recently granted a summary judgment, holding it exempt from property taxation pursuant to N.J.S.A. 54:4-3.6. The plaintiff, Chai Lifeline, Inc. owns a single family home in Mahwah used as a retreat to assist families with children suffering from terminal, life-threatening or other serious illnesses. The property includes... Read More
“I Don’t Remember Sending It but Probably Did”…Works to Defeat Chapter 91 Dismissal Motion
We recently summarized Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick, a case in which the plaintiff’s tax appeal was dismissed due to its failure to respond to the assessor’s request for income and expense Information, in accordance with N.J.S.A. 54:4-34 (commonly known as “Chapter 91”). Chapter 91 provides that a... Read More
Two Different Taxpayers Prove Value and Score at Trial
Two recent Tax Court valuation trials have resulted in favorable outcomes for the taxpayer. First, in the trial of 416 Route 10 Associates v. East Hanover, plaintiff’s expert deliberately made no adjustments to his comparable leases in the expert’s income approach. Plaintiff’s expert reasoned that numerical adjustments simply led to more rigorous cross-examination so the... Read More
When it Comes to Farmland Exemption, You Can’t Have it Both Ways
The Tax Court recently issued its opinion following trial in Sam. S. Russo v. Twp. of Plumsted. The central issue at trial was whether plaintiff’s property met the statutory requirements for farmland assessment for tax year 2012. In addition to income and acreage requirements, agricultural or horticultural use must be the dominant use of the... Read More
