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Summary Judgment Affirmed Where Causation Supplied by Net Opinion
A New Jersey appellate court recently affirmed a trial court’s summary judgment dismissing a negligence action where plaintiff’s theory of causation was only supported with an expert’s net opinion. Sayta Sankalp, LLC v. Five Star Auction (opinion here). In the case, plaintiff sued defendant for damages to real property caused by fire. The parties were... Read More
Tax Appeal Bill Introduced to Change Filing Deadlines Statewide
Two New Jersey assemblymen have introduced Assembly Bill A-3313 which would make a Monmouth County tax appeal pilot program applicable statewide. The program would permanently modify the timing of the appeal season and filing requirements in an attempt to settle assessment disputes prior to municipalities enacting their annual budgets. Although no feedback has been provided that... Read More
Princeton Ballet Society tripped up in the Tax Court
This past January we wrote about the denial of a property owner’s motion to dismiss a complaint filed by a municipality in Twp. of Cranbury v. Princeton Ballet Society, which alleged a property was not exempt from local property taxation. Defendant, Princeton Ballet Society (“PBS”), moved to dismiss the complaint filed by Cranbury, claiming that... Read More
City of Pasadena Potentially Liable for Property Damage Caused by Its Trees
On August 14, 2014, the Second Appellate District Court of Appeal of California issued its landmark decision in City of Pasadena v. Superior Court of Califorina (Docket BC491467). The case arose out of a windstorm that occurred in November 2011. A City owned tree fell and damaged a residence insured by Mercury Casualty Company, which paid $293,000... Read More
Tax Appeal Plaintiff “Snake-Bitten”
In this appeal, Jaylin Holdings LLC v. Manchester Township, challenging the local property assessments for tax years 2009 through 2012, the court was confronted not only with lawyers and appraisers, but snakes! This appeal involved five parcels located in the Townships of Toms River and Manchester and subject to regulation by the New Jersey Department... Read More
Princeton University Wants Out of Morristown Courtroom
The Times of Trenton reported this week that Princeton University is seeking a change of venue in a challenge to the University’s local property tax exemption. In the underlying matter the plaintiffs, a group of Princeton residents, argue that because the University is earning hundreds of millions of dollars in patent royalty income and distributing some of that... Read More
Tax Court Prefers Quantitative, Not Qualitative Adjustments
Another County Tax Board judgment was affirmed after the property owner and the municipality both failed to overcome the presumption of correctness of the assessment with evidence that was “definite, positive and certain in quality and quantity. . . .” MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. Tax 364, 373... Read More
NJ Supreme Court: Condemnor Has No Duty to Negotiate with Holder of Mortgage
The New Jersey Supreme Court answered in the negative the question whether a condemnor must negotiate in good faith with a mortgage holder that has obtained a foreclosure judgment pre-commencement of a condemnation action. Borough of Merchantville v. Malik & Son, LLC (opinion here). In so doing, the Court affirmed the plain letter of the... Read More
An Insider's View to Georgia Abandonment Case
As a follow-up to our July 21st posting on a significant recent case from the Georgia Supreme Court, we’re thrilled to provide this special guest blog from Charles Pursley, Esq., who served as counsel to the property owner in the Dillard case. More info about Charles and his firm are available on his website. Thanks... Read More
Rent Receiver Has Standing to Prosecute Tax Appeal
The New Jersey Tax Court this week held that a court-appointed rent receiver has a sufficient interest in a commercial property to prosecute a property tax appeal. The property, a 90,000 square foot commercial building located in Evesham Township, Burlington County, was assessed at approximately $12,000,000 for 2014. The owners had failed to make mortgage... Read More
