Case Law Summaries

Township of Dover v. Moreno

TAX SALES; EQUITY—Where a taxing authority sends a “mixed message” to a delinquent taxpayer, a court does not abuse its discretion in vacating a foreclosure judgment, even if the application to vacate is untimely made.

• Opinion Date: December 27, 2001
• Real Property Law

Trisun Corp. v. Town of West New York

TAXES; MUNICIPALITIES; ENFORCEMENT—A court need not award financial sanctions against a municipality that wilfully refused to make timely court-ordered tax refunds.

• Opinion Date: June 29, 2001
• Real Property Law

Brae Associates v. Park Ridge Borough

TAXATION; VALUATION—When using a cost-approach for valuation, it is proper to exclude “entrepreneurial profit” as a factor in the property’s development costs.

• Opinion Date: March 6, 2001
• Real Property Law

JC Trapper, LLC v. City of Jersey City

TAXATION; REFUNDS—Where a property owner knows that it doesn’t own a parcel of land, but pays taxes for that parcel anyway, it is not entitled to a refund because there is no “mistake in fact.”

• Opinion Date: February 22, 2001
• Real Property Law

Judaic Heritage Foundation v. Freehold Borough

TAXATION; PARSONAGES—For a religious institution to qualify for a parsonage exemption, it must have a congregation and conduct religious services.

• Opinion Date: November 27, 2001
• Real Property Law

United States Postal Service v. Town of Kearny

TAXATION; FREEZE ACT—Improvements to real property made before October 1 of the base year cannot be used as a basis to raise a property assessment in the subsequent freeze years even if the municipality was not aware of those improvements.

• Opinion Date: March 19, 2001
• Real Property Law

Job Haines Home for the Aged v. Township of Bloomfield

TAXATION; EXEMPTION—A partially completed building added to a presently tax-exempt property containing other exempt structures can be treated as exempt from real estate taxation even though the new building is not yet in use for its intended exempt purpose.

• Opinion Date: February 16, 2001
• Real Property Law

Millennium Towers Urban Renewal Ltd. Liability Co. v. Municipal Council of the City of Jersey

TAXATION; EXEMPTION—The Long Term Exemption Law is not subject to the Initiative and Referendum Law.

• Opinion Date: January 22, 2001
• Real Property Law

Centorino v. Tewksbury Township

TAXATION; ASSESSMENTS—It is impermissible spot assessment for a tax assessor to single out a property for reassessment solely because of its sale price.

• Opinion Date: December 27, 2001
• Real Property Law

Best Foods v. Englewood Cliffs Borough

TAXATION; ASSESSMENTS—In valuing properties for tax assessments using the cost approach, adjustments should be made for needed renovation or modernization.

• Opinion Date: January 25, 2001
• Real Property Law