BLOG: Court Decisions
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
Non-Residential Development Fees: the Plain Language Confirms
The New Jersey Tax Court recently determined 1) whether a subject property was improved for the purposes of calculating the Non-Residential Development Fee (“NRDF”)(N.J.S.A. 40:55D-8.1 to 8.7) and 2) the correct date to use when determining the preexisting value of the subject property for the purposes of computing the NRDF owed. The NRDF is applied... Read More
Exempt From Taxes? Not if You Fail to Answer the Chapter 91 Request!
A New Jersey appellate court recently affirmed a Tax Court decision dismissing Alcatel’s complaint, which challenged the 2015 denial of a farmland assessment because Alcatel failed to respond to the tax assessor’s request for Chapter 91 data. NJSA 54:4-34 (“Chapter 91”) requires every real property owner “on written request of the assessor to render a... Read More
