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Local Property Tax Roundtable with the New Jersey Tax Court

Category: On Demand

Member Price: $244

Non-Member Price: $305

Product Code: ON403325

Areas of Law: Taxation

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CLE Credits
Faculty

Keynote

Moderator

Matthew Erickson, Esq.
McKirdy, Riskin, Olson & Dellapelle, P.C., Morris Plains

Presenters

Hon. Joseph M. Andresini, P.J.T.C. (on recall)
New Jersey Tax Court
Hon. Michael Gilmore, JTC
New Jersey Tax Court
Hon. Joshua D. Novin, JTC
New Jersey Tax Court
Hon. Mala Sundar, P.J.T.C.
New Jersey Tax Court
Kevin Esposito
Morristown Tax Assessor
Thomas G. Smith, Esq.
Law Offices of Thomas G. Smith, PC, Northfield
John W. Zipp, Esq.
Zipp & Tannenbaum, LLC, Edison

Introduction by
Hon. Mala Sundar, PJTC 
New Jersey Tax Court

Tax practice can be complicated, especially when you find yourself in tax court. Who better to give you guidelines than a panel full of judges, knowledgeable tax attorneys, and other tax experts? This seminar will provide even experienced attorneys with invaluable insight from a judicial perspective. This is truly a can’t miss program for every attorney with a tax practice or is considering one! 


Program Agenda:

  • 9:50 | Introduction - Hon. Mala Sundar, P.J.T.C.

  • 10:05 | Segment One - Highest & Best Use (“HBU”)

    - General overview of the four factors, each of which must be satisfied
    - American Cyanamid Co. v. Wayne Twp., 17 N.J. Tax 542 (Tax 1998), aff’d, 19 N.J. Tax 46 (App. Div. 2000)
    - Impact of market trends
    - Ethical considerations - diligent research (e.g., zoning) and review of appraisal reports
    - Q&A

  • 11:30 | Segment Two: Added/Omitted/Omitted-Added Assessments/Reverse Appeals
    - General overview
    - Ethical considerations
    - Q&A

  • 12:30 | Lunch

  • 1:00 | Segment Three – Mediation in Tax Court
    - Overview
    - Types of cases mediated
    - Process for requesting mediation
    - Requirements during mediation
    - Ethical considerations – (confidentiality)

  • 1:30 | Segment Four – Issues For/During Trial; Trial Strategy

     

    - Review of appraisal reports - What do courts generally focus upon in an appraisal report?
    - Witness credibility issues
    - Can an assessor be a fact witness to explain the assessment they set?
    - Can an assessor be an expert witness?
    - Ethical considerations (Attorney Obligation; Witness “prep;” assessor’s involvement; expert’s role in litigation/settlement).
    - Q&A

  • 3:00 | Closing remarks

  • 3:30 | Adjourn