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Town Gets Taste of Own Medicine: Not Permitted to Pursue Counterclaim After Deadline

by: Anthony F. Della Pelle
19 Mar 2014
In an unusual case, a Tax Court judge denied a municipality’s attempt to file a counterclaim in a tax appeal almost two years after the statutory deadline for filing such a claim.  Typically, municipalities file motions to dismiss taxpayer appeals with citations to case law and court rules which strictly enforce the prescribed filing deadlines. ... Read More

Happy Trails – Property Owner Wins Before USSCT

by: Joseph Grather
18 Mar 2014
On March 10, 2014, the United States Supreme Court issued its almost unanimous (8-1) decision in Brandt Revocable Trust v United States.  The question presented is detailed in our prior blog here, but simply stated, the government argued that it owned the ground underneath an abandoned railroad right-of-way that permitted it to continue the Medicine Bow... Read More

Private Property Rights Protection Act Passed by the House

by: Joseph Grather
11 Mar 2014
A federal bill H.R. 1944 introduced back in May of 2013, has been passed by the House of Representatives. Reported here.  All the details and text of the bill are set forth in our June 2013 blog.  Simply stated, the bill purportedly will punish States that abuse the eminent domain power by limiting federal dollars for... Read More

Correction of Errors Statute Wrong Way to Correct County Tax Board Judgment

by: Anthony F. Della Pelle
10 Mar 2014
Several property owners recently asked the Tax Court to correct judgments entered by the Middlesex County Board of Taxation after receiving judgments showing a different value than the County Tax Board commissioner hearing the matters had determined.  Specifically, the commissioner indicated that he had determined the market value of the properties was $420,000, which placed... Read More

Homeowner’s Reduced Assessment Upheld by Appeals Court

by: Anthony F. Della Pelle
4 Mar 2014
Long Branch City unsuccessfully appealed the decision of a Tax Court judge which reduced the assessment on a residential home.  The home at issue was built in 2008.  At trial, the property owner’s valuation expert testified that he relied primarily on comparable sales from Deal Township, a neighboring municipality which he considered more desirable, and... Read More

Sisters Get Only Some Mercy From Tax Court on Exemption Claim

by: Anthony F. Della Pelle
3 Mar 2014
Last week, another property exemption case was decided by the New Jersey Tax Court, this one in partial favor of the property owner, the Sisters of Mercy of the Americans Mid-Atlantic Community, Inc. (the “Sisters”).  The Sisters own two parcels of property in Sea Isle City, Cape May County, which are located one block from... Read More

Experts' Valuation Arguments Rejected as Net Opinion in Hoboken Taking

by: Joseph Grather
28 Feb 2014
Hudson County Assignment Judge Peter Bariso recently rejected a property owner’s argument that the date of value should be a date earlier than the commencement of condemnation action on August 23, 2012.  City of Hoboken v. Ponte Equities, Inc. (Docket No. HUD-L-4095-12).  The property owner argued that the date of value should have been June... Read More

Country Club’s Exemption Claim Lands In The Rough

by: Richard De Angelis
21 Feb 2014
A Tax Court judge has rejected a claim by Sakima Country Club for a real property tax exemption under N.J.S.A. 54:4-3.6.  Sakima Country Club is a private club located in Carney’s Point Township.  Sakima was originally incorporated in 1931 as the Dupont Penns-Grove Country Club, a non-profit entity.   Sakima’s organizational documents explicitly provide that the... Read More

Undersized Lot Receives Variance From Court to Avoide Inverse Condemnation Claim

by: Joseph Grather
18 Feb 2014
While not our prototypical condemnation case, a trial judge in Ocean County aptly reversed a local zoning board in Jerman v. Tp. of Manchester (Docket No. OCN-L-1844-13).  If affirmed the zoning board’s denial of a bulk variance that would have zoned the property into inutility; that is, it would have rendered the property valueless and would thereby... Read More

Beach Erosion Caused by Jetties May Constitute a Taking

by: Joseph Grather
11 Feb 2014
The latest in a long-running dispute between the U.S. Army Corps of Engineers and lake-front property owners in Michigan, whose beaches have allegedly been washed away because of jetties installed by the Army Corps long ago, is a ruling from the United States Circuit Court of Appeals for the Federal Circuit that the takings’ claims... Read More