Contract purchaser cannot file tax appeal

Presiding Tax Court Judge DeAlmeida rendered a very interesting decision in Omega Storage v Lawrence Township. In this case of first impression, Judge DeAlmeida ruled that a contract purchaser did not have standing to file a tax appeal.
In other words, a party who is the purchaser under a contract of sale of a property which did not close before the filing of the complaint did not have standing to file the complaint and the case was dismissed. In Omega Storage, at the time the Complaint was filed on March 29, 2012, the Plaintiff did not yet own the property and was only a contract purchaser. The Court held that being the contract purchaser was not enough of an interest in the property to file a tax appeal.
This certainly will have an effect upon appeals going forward. I am sure some of you will recollect appeals over the years by contract purchasers who filed petitions or complaints before they owned the property, but, before the hearing or trial acquired at closing the property. Based upon our reading of this new case, these petitioners or plaintiffs cases should be dismissed for lack of standing.
The case can be reviewed in detail at the Tax Court’s web site as follows:
http://www.judiciary.state.nj.us/taxcourt/tax_unpublished/06793-12opn.pdf
DiFrancesco, Bateman, Coley, Yospin, Kunzman, Davis, Lehrer & Flaum, PC is a full service law firm in New Jersey which provides a broad range of legal services, including the representation of clients in real estate tax appeals. For additional information about the matters in this bulletin or in the firm’s real estate tax appeal group, please contact Martin Allen, Esq The information contained in this blog is intended solely for informational purposes; it is a advertising publication of DiFrancesco, Bateman, Coley, Yospin, Kunzman, Davis, Lehrer & Flaum P.C.This publication is intended to alert recipients of developments in the law and is not intended to provide legal counsel, advice or opinion on any specific facts or circumstances. The contents are intended as general information only. You are urged to consult a member of this firm or your own attorney concerning your particular situation and any specific legal questions you might have.    


DiFrancesco, Bateman, Kunzman, Davis, Lehrer & Flaum PC (http://www.dbnjlawblog.com) is a full service law firm in New Jersey which provides a broad range of legal services. For additional information about the matters in this bulletin or in the firm’s Employment Practice, please contact Richard P. Flaum, Esq.

The information contained in this blog is intended solely for informational purposes; it is a advertising publication of DiFrancesco, Bateman, Kunzman, Davis, Lehrer & Flaum P.C.This publication is intended to alert recipients of developments in the law and is not intended to provide legal counsel, advice or opinion on any specific facts or circumstances. The contents are intended as general information only. You are urged to consult a member of this firm or your own attorney concerning your particular situation and any specific legal questions you might have.