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Tax Appeals – Must Provide Sufficient Evidence
A recent Tax Court opinion by Judge Mala Sundar provides another example of the sufficient evidence necessary to successfully challenge a tax assessment at the Tax Court level. Here, pro se plaintiff, Leena Aggarwal (“Aggarwal”), filed a tax appeal with the Monmouth County Tax Board to reduce the $456,700 assessment on his single-family colonial. Aggarwal... Read More
NJ’s Newest Executive Order Forecasts Future Emergency Seizures and Commandeering
On April 2, 2020, New Jersey Governor Phil Murphy signed Executive Order #113, which follows his prior Orders in our current state of emergency, and authorizes the NJ Office of Emergency Management and Department of Health to utlize provisions of the NJ Civil Defense and Disaster Conrol Act “take or use personal services and/or real... Read More
“Almost on time” Doesn’t Count For Tax Refund – Tax Court Orders Town to Pay Interest
There is a saying that “early is on time, on time is late and late is unacceptable.” While that is not true in all instances, the New Jersey Tax Court recently found that the payment of a tax refund owed as a result of Judgment issued pursuant to a settlement agreement two days beyond the... Read More
Two Worlds Collide: States of Emergency and Individual Rights
Since our last post several days ago, Can the COVID-19 Panemic Allow the Government to Seize My Private Property?, so much has happened in our world that it would be impossible to try and analyze or even digest all of legal issues that the state of emergency has presented relating to property rights and individual... Read More
Can The COVID-19 Pandemic Allow the Government To Seize My Private Property?
As we endure the uncertainty that the COVID-19 pandemic has already brought to our families, businesses and communities, the declaration of a national emergency last week by President Trump under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, as well similar declarations in New Jersey and other states, signal that our government agencies... Read More
Owner’s Verdict Potpourri of Condemnation Valuation Principles
Last month, the a New Jersey appellate court affirmed a $3,000,000.00 verdict rendered by a Camden County jury for the taking of an eight story 80,000 s.f. building in Camden City Center. The full text of the opinion is here: Estate of Rubin v. Camden Parking Authority. The Parking Authority appealed arguing the owner’s valuation... Read More
Another Day, Another Sale Not Verified
This matter stems from plaintiffs’, Anthony and Patricia-Miliano Paolo, 2019 appeal of their property in the Borough of Bradley Beach. Plaintiff petitioned to the Monmouth County Tax Board to reduce its assessment from $657,700 to $563,000. The Paolos provided the sales of three residences in the Borough but only relied on one as the best... Read More
Appraiser’s Lack of Verification of Data Leads to Affirmed Assessment
In a recent Tax Court matter, the Plaintiff challenged the 2016 tax year assessment of property currently being occupied by a bank. The Bergen County Tax Board and the Tax Court affirmed the assessment. The Court’s legal analysis began with the well-established principle that the original assessment is entitled to a presumption of validity. MSGW... Read More
No Running From a Chapter 91 Request (It Runs With The Land!)
In this recent tax appeal, plaintiff, Fulton Partners, LLC (“Fulton”) filed an appeal for tax year 2017. The City of New Brunswick (“New Brunswick”) moved to dismiss for Fulton’s failure to provide responses to its Chapter 91 request. The Tax Court granted New Brunswick’s motion in part and dismissed the tax appeal for lack of... Read More
Tax Court Denies Application of Single Economic Unit Doctrine
In this Tax Court matter, Judge Jonathan Orsen denied Rutherford Borough’s (“Rutherford”) motion for partial summary judgement. Rutherford’s motion sought an Order directing that the parcels under appeal be treated and valued as a single economic unit along with two contiguous parcels owned by an unrelated party (not under appeal). Plaintiff, EGDC c/o AM Resurg... Read More
