The U.S. Supreme Court dealt a crushing blow to the country’s public unions in Janus v. American Federation of State, County, and Municipal Employees, Council 31. By a vote of 5-4, the Court held that public-sector “agency shop” arrangements run afoul of the First Amendment. The Court also expressly overruled
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,
New Jersey lawmakers are currently considering legislation that would prohibit third parties from filing property tax appeals with respect to the property of others. Bills have been introduced in both the Senate and the Assembly. Under current law, property taxpayers may challenge the assessment or exempt status of their own
The Division of Local Government Services (DLGS) recently published a Local Finance Notice regarding municipal levy cap referendums. The notice outlines key dates for 2017 levy elections and discusses an important policy change regarding the healthcare levy cap exclusion. Levy Cap Referendum Deadlines The Local Finance Notice highlights several important
Publishing public notices in local newspapers is both costly and time consuming for New Jersey municipalities. In response, lawmakers are currently considering the “Electronic Publication of Legal Notices Act.” Under the proposed legislation (S-2855 and A-4429), government agencies would be authorized to publish legal notices on official government notice websites
In 1959 Highway 34, LLC v. Township of Wall, the Tax Court of New Jersey refused to dismiss a tax appeal as untimely. The court held that while the plaintiff did miss the filing deadline pursuant to N.J.S.A. 54:3-21(a)(2), the complaint should not be dismissed because the Notice of Assessment
