Month: October 2017

NJ Court Clarifies When Paying Taxes on an Unowned Lot Is a “Mistake”

In Hanover Floral Co. v. East Hanover Township, the Tax Court of New Jersey held that a taxpayer’s payment of taxes on a lot that it did not actually own was a “mistake” under N.J.S.A. 54:4-54. Accordingly, the taxpayer was entitled to a refund. Facts of the Case The plaintiff,

U.S. Supreme Court to Consider Constitutionality of Public Union Fees

The Justices of the United States Supreme Court are hoping that the third time is the charm when it comes to the constitutionality of public union fees. The Court recently added Janus v. American Federation of State, County, and Municipal Employees, Council 31 to its docket for the October 2017

NJ Appeals Court Clarifies ELEC Authority to Issue Complaint

In New Jersey Election Law Enforcement Commission v. DiVincenzo, the Appellate Division held that the Election Law Enforcement Commission (also known as “ELEC” or the “Commission”) still had jurisdiction to issue a complaint even though only two members voted due to vacancies.  According to the appeals court, the common-law quorum