In Garden State Inv. v. Twp. of Brick, the Appellate Division agreed with the Chancery Division that purchasers of tax sale certificates could not rescind the purchase and receive back taxes paid because they later learned that the properties subject to those taxes had a restrictive easement on them. The plaintiffs relied on Twp. of … Read more
The New Jersey Supreme Court wisely declined the opportunity to jump into the wormhole of self-procured insurance issued by unauthorized, out-of-state insurers. Instead, in Johnson & Johnson v. Dir., Div. of Tax’n, the Court issued a per curium opinion affirming the Appellate Division’s ruling. The Appellate Division held that 2011 amendments to N.J.S.A. 17:22-6.64 did … Read more
In Lohr v. Saratoga Partners, the Pennsylvania Supreme Court waded into an issue involving delinquent taxpayers. The Court affirmed the constitutionality of the interplay between the Municipal Claims and Tax Liens Act (“MCTLA”) and the Real Estate Tax Sale Law (“RETSL”). The MCTLA permits delinquent taxpayers in the first and second class counties of Philadelphia and … Read more
In In re Consolidated Appeals of Chester-Upland Sch. Dist., the Pennsylvania Supreme Court held that the value generated by a billboard on private property affects the valuation of that property in a tax assessment.
In a case based on Section 118 of the IRS Code before it was amended by Congress, the 3rd Circuit reversed the Tax Court and held, because New Jersey did not restrict how BrokerTec could use grants it received from the state, and because the grants were calculated based on the amount of income tax revenue … Read more
In Christian Mission John 3:16 v. Passaic City, the New Jersey Supreme Court held that “actual use” of a property to store items of a religious nature or related to the operation of a church can be sufficient to qualify for tax exemption under N.J.S.A. 54:4-3.6.