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Making Amends: California Decides to Return Bruce’s Beach Almost a Century After the Pretextual Condemnation
In late September 2021, California’s Gov. Gavin Newsom, signed a law authorizing Los Angeles County to return a beach property taken by eminent domain back to descendants of the original property owners. The property, widely known as Bruce’s Beach, was originally bought by Willa and Charles Bruce in 1912 and quickly became a thriving retreat... Read More
Farmland Assessment Case Won’t Be Decided ‘Till the Cows Come Home
A recent Tax Court decision in 187 Dey Road Association, LLC v. South Brunswick by the Honorable Mark Cimino, J.T.C., chose not to address whether a 65-acre parcel of property should receive a farmland assessment or be obligated to pay rollback taxes. Rather, the Court held that summary judgment was inappropriate due to the factual... Read More
Gym Owner Loses Challenge to COVID Shutdown Order
A New Jersey kickboxing business owner was recently denied compensation for the closure and limitations placed on its business under COVID-19 “shutdown” orders signed by Governor Phil Murphy. The business, JWC Fitness, LLC, based in Franklin, New Jersey, shut its doors in March 2020 in compliance with Murphy’s Executive Order 104, thereby closing its business... Read More
Michigan Supreme Court Allows Flint Water Crisis Victim to Assert an Inverse Condemnation Claim
From 1964 through late April 2014, the Detroit Water and Sewerage Department (“DWSD”) supplied Flint, Michigan residents with water from Lake Huron. On March 28, 2013, the State Treasurer recommended to the Governor that he authorize the plan to construct an alternative water supply system. Thereafter, on April 16, 2013, the Governor authorized a process... Read More
6th Circuit Rules “Tree Ordinance” Requiring Trees Be Replaced Or Pay A Fine Resulted In Unconstitutional Taking
A recent 6th Circuit Court of Appeals decision determined that a tree ordinance resulted in an unconstitutional taking. The ordinance required any removed trees to be replanted or else pay a fine. The suit, filed by F.P. Development against Charter Township of Canton, Michigan challenged the Ordinance claiming that, inter alia, it constituted a taking of... Read More
4th Circuit: State Sovereign Immunity Bars a Takings Claim in Federal Court when Remedies are Still Available in State Court
A recent decision by the U.S. Court of Appeals for the Fourth Circuit (Zito v. North Carolina Coastal Resources Commission) addressed whether a Fifth Amendment takings claim against the North Carolina Coastal Resources Commission (the “Commission”) is barred by State sovereign immunity. The Pacific Legal Foundation, an organization that has successfully argued many property rights... Read More
Tax Assessors Rejoice! App. Div. Allows Municipal Assessors to Serve as an Experts for Taxpayers Outside Their Municipality
A recent Appellate Division opinion in VNO 1105 State Hwy 36, LLC v. Twp. of Hazlet reversed a N.J. Tax Court order barring Theodore Lamicella, the Wall Township tax assessor, from testifying on behalf of a Hazlet Township property owner in a tax appeal. Plaintiff-taxpayer owned property in Hazlet Township, New Jersey tax appeals filed... Read More
Tax Court Reduces Multi-Year Tax Assessments for NJ Shopping Center
On September 13, 2021, New Jersey Tax Court rendered a fifty-four (54) page opinion in Green Eagle Property Resources, LP v. Mansfield Township (hereafter “Green Eagle”) that reduced the 2014, 2015, 2016, 2017, and 2018, multi-year tax assessments for a community shopping center located at 1885 State Route 57, Mansfield Township, Warren County, New Jersey.... Read More
A Valuation Dilemma: How Should Litigants Proceed When Confronted with an Eminent Domain Claim During the Pendency of a Tax Appeal?
While the real estate tax appeal process can ultimately lead to reduced tax burdens for New Jersey property owners, unique situations may arise during the pendency of an appeal that can pose a dilemma for litigants and practitioners. Specifically, a valuation conflict can arise if a property owner is confronted with a potential taking of... Read More
Reminder: Taxpayers Bear a Heavy Burden in Overcoming the Presumption of Correctness Afforded to Assessments
The New Jersey Tax Court has, once again, reiterated that taxpayers must produce sufficient evidence of true property value to overcome the presumption of validity that attaches to a county board of taxation’s assessment determination. In Faber v. Toms River Township, a self-represented taxpayer filed a complaint with the Tax Court contesting a judgment issued... Read More
