entire tax court file doesn't answer why or how pinto's assessment was cut in half

8/22/2019 Entire Tax Court File doesn't answer why or how Pinto's assessment was cut in half

1/11

Nor t h Mai n St Real t y LLCPl ai nt i f f ( s) ,

vLodi Bor .

Def endant ( s) .

TAX COURT OF NEW J ERSEYCOUNTY: Ber genDOCKET NO. 020077- 2010

CI VI L ACTI ONJ UDGMENT

The mat t er havi ng been t r i ed on t he mer i t s and t he Cour t havi ngconsi der ed t he evi dence and ar gument by or on behal f of t hepar t i es, t he assessment f or t he pr oper t y shal l be as set f or t hbel ow:Bl ock:Lot :St r eet Addr ess:Year ;TAX COURT J UDGMENTLand:I mprovement s:Tot al :Bl ock:Lot:St r eet Addr ess:Year :TAX COURT J UDGMENTLand:I mprovement s:Tot al :

169. 0221. 01445 Mai n St2010

169. 0221. 05447 Mai n St2010

$261, 800. 00$ 10, 000. 00$271, 800. 00

$290, 100. 00$ 69, 500. 00$359, 600. 00

Ent ered: 1/ 31/ 2012

Cl er k/ Adm ni st r at orew J ersey

At t or ney f or Pl ai nt i f f : Dani el J Pol l ak EsqAt t or ney f or Def endant : Scot t G Spr ovi er o Esq


2/11

-#;1. J () 0 fif . l i t > . - (J t!}( 0/0;7.. 7/-cJ7

()I(),.-7J--o J/Year BlockILot Original New Block/Lot Original NewAssessment Assessment Assessment Assessment2006 169.02/21.01 L:'261,800 L: 261,800 169.02/21.05 L: 364,600 L: 290,100I: 90,000 I: 30,000 I: 350,000 I: 100,000

T; 351,800 T: 291,800 T: 714,600 T: 390,1002007 169.02/21.01 L: 261,800 L: 261,800 169.02/21.05 L: 364,600 L: 290,100

I: 90,000 I: 10,000 1: 350,000 I: 66,500T: 351,800 T: 271,800 T: 714,600 T: 356,600

2008 169.02121.01 L: 261,800 L: 261,800 169.02/21.05 L: 364,600 L: 290,100I: 90,000 I: 6,000 I: 350,000 I: 56,000T: 351,800 T: 267,800 T: 714,600 T: 346,1002009 169.02/21.01 L: 261,800 L: 261,800 169.02 /21.05 L: 364,600 L: 290,100

,. I: 90,000 I: 6,000 I: 350,000 I: 52,600/ T: 351,800 T: 267,800 T: 714,600 T: 342,700J ./201Or , 169.02/21.01 L: 261,800 L: 261,800." /169 .02 /21.05 L: 364,600 L: 290,100 /I: 90,000 I: 10,000 I: 350,000 I: 69,500 vT: 351,800 T: 271,800 T: 714,600 T: 359,600


3/11

( (TAX COURT OF NEW JERSEYT AX C OU RT M AN AG EM EN T O FFICE(609) 2 92 -5 082 P .O . B OX 972TRENTON , N E W JE RS EY 0 86 25 -0 97 2

LOCAL PROPERTY TAX - CASE MANAGEMENT PLAN - STANDARD TRACK

A. CASE INFORMATION:CASE TITLE: North Main St Rlty LLCvDOCKET NO: 020077-2010LEAD BLOCK: 169. 02 LOT: 21. 05 UNIT:ADDRESS: .447 Main StMANAGEMENT TEAM: TEAM BJUDGE: J OSEPH M ANDRESI NIDISCOVERY COMPLETION DATE: March 20, 2011TRIAL MONTH/YEAR: May 2012

Lodi BorFILED DATE: OctoberASSESSMENT YEAR:

PARCELS: 2TELEPHONE NO: (609)984-6891

21, 20102010

MANDATORY SETTLEMENT CONFERENCE TO BE HELD BY: January 2012All oommunications for the munioipality will be sent to the Munioipal Attorney listedbelow unless the Tax Court ManagementOffice is notified, in writing, of a ohange inattorney for the munioipality.B. NON CONFORMING INFORMATION Please transmit the defioienoies listed below in or der t oproceed with scheduling of this matter.

THERE ARE NO DEF I CI ENCI ES.

C. PROCEDURAL INFORMATIONQuestions i n reference t o the Mandatory Settlement Con f e r en ce should be addressed t o the

Management Team listed above. Please ensu re the Mandatory Settlement Conference is held not lat erthan the last day of the month indicated above. Results of this conf e r en ce ar e t o be reported t o theM an ag em en t O ff ic e on the prescribed f o r m not later than ten days after the conference. Parties who dono t complete the ~~ndat o r y Se t t l ement Conference Report will have ten days after the receipt of aD ef ic ie nc y N ot ic e to provide the nece s sa r y form to the Management Office. Failure to file theManda~ory Settlement Conference form and certify that initial standard form interrogatories have orhave not been served and answered will result i n an i n- p e r s on c on fe re nc e with the assigned judge. Th erailure of any par t y t o r ecei ve a notice or noncompl i ance shall not relieve the par t y of the duty t ocomply.

Any i nst ance of non-oooperation with t he Mandat or y Settlement Conf er ence r equLrement son t he par t of any party should be brought t o t he attention of t he assigned j udge.

Files wil l remain in the Management Office until approximately two weeks prior t o the tr ial date.Stipulations of Se tt le me nt s ho ul d be mailed directly t o the judge's chambers listed above. An yc or re sp on de nc e, withdrawals, an d a pp ra isals should be mailed t o th e Management Office.

At t or ney f or P l ai nt i f f :At t or ney f o r Def endant : Dani e l J Pol l ak Es qSc ot t G $pr ov i e r o Es q

Tax As s es s or11/24/2010

njcourtsonline. com - select Tax Court


4/11

,( (DIFFERENTIATED CASE MANAGEMENT PILOT PROGRAMCASE INFORMATION STATEMENT (CIS-LP)

To be attaclted to FACE otcomplaint (Tvpe or Print)Address of Attorney (List your address if you are not represen~IV EDDaniel J. Pollak n({~.t;:.Brach Eichler L.L.C.

101 Eisenhower Parkway O C T 2 1 20 1 0Roseland, New Jersey 07068-1607Phone Number: (973) 228-5700 TAX COURT OF NJ () ,77 / tJA, Please check ONE of tile following case types and tltefilillgfee:_ Direct Appeal.lLAppeal from County Tax Board JudgmentCorrection of Error__ Exemption

Added or Omitted AssessmentFarmland QualificationFarmland RollbackOtherNOTE: In order to proceed in the Small Claims Division, the property at issue must be a class 2 property(1-4 family residence) 01' a class 3A farm residence,Filing Fee Submitted $ 200 Check/Other Atty. Charge Account #: 8800B, Fill ill thefollowing for all cases:

1. Plaintiff: North Main St Realty LLCDefendant: Borough ofLodi

2. County: Bergen Block 169.023. Assessment Year in contest: 20104. Property Address: 445 Main St5. Property Type: Industrial6. Is plaintiff the: Owner l Tenant

Lot Qualifier

7. Is an exemption claimed: Yes__ No__Other:Type:._~ _

* If more than one assessed property is included in the Complaint, are they contiguous AND in commonownership? --LYes _ No. (Attach individual Case Information Statements for each separatelyassessed parcel. If multiple condominium units, attach the CONDOMINIUMIMULTIPLEASSESSMENT SCHEDULE),C. Fill in the following for all Case Types except Farmland Rollback:* The original assessment for the year set forth in No.3 above LandImprovement

ExemptionTotal

$261,800$90,000

$0$351,800

*County Tax Board assessment for the year set forth in No.3 above LandImprovementExemptionTotal

$261,800$90,000

$0$351,800

CIS-O I (1/05) Make Filing Fee Checks payable to: Tax Court of New JerseyROS: 1164192 . I IP IN078-259930 Page 10f4


5/11

( (D. Fill in tilefollowing onlyfor Farmland Rollback:Year Non-QulilijiellAssessed Value QllalifiedAssessed Value Assessment Subject 10Rollback

E. Fill in thefollowing onlyfor allAddedAssessment*Said property isthe subject of an added assessment for theassessment year as follows:ORIGINAL ASSESSMENT: COUNTY TAX BOARD JUDGMENT:Improvements $ _Prorated Assmt.for months

Improvements $ _Prorated Assmt. '-- __for months

Fill in the following ollly for all Omitted or Omitted/AddedAssessment:*Said property is the subject of an .assessment for theassessment year as follows:ORIGINAL ASSESSMENT: COUNTY TAX BOARD JUDGMENT:Land $ _Improvements $ _Prorated Assmt.for months

Land $ _Improvements $ _Prorated Assmt, _for months

*Do you or your client have any needs under the Americans with Disabilities Act? __ Yes~NoIfyes, please identify any requirements or accommodations you may require under the Americans withDisabilities Act.

WiIl an interpreter be needed?If yes, for what language, ____ Yes X No

CIS-O 1 (1/05) Make Filing Fee Checks payable to: Tax Court of New JerseyROS : 1164192 . IfP lN078 259930 Page 2 of4


6/11

(\ (

DIFFERENTIATED CASE MANAGEMENT PILOT PROGRAMCASE INFORMATION STATEMENT (CIS-LP)To he attached to FACE o{complaint (Tvpe or Print)A ddress of A ttorney (L ist your address if you are not represented by an a t to rney ):Daniel J . PollakB ra ch E ic hle r L.L.C.

101 Eisenhower ParkwayRoseland, New Jersey 07068-1607Phone Number: (973) 228-5700

A. Please check ONE of tile following case types and tile filing fee:_ Direct Appeal~ Appeal from County Tax Board Judgment

Correct ion of Error__ Exempt ion

Added or Omitted AssessmentFarmland Qualif icat ionFarmland RollbackOther

NOTE: In order to proceed in the Small Claims Division, the property at issue must be a class 2 property(1-4 family residence) or a class 3A farm residence.Filing Fee Submitted $ 50 Check/Other Atty. Charge Account #: 8800B. Fill in the following for all cases:

1 . Plaintiff: North Main St Realty LLCDefendant: Borough of Lodi

2 . County: Bergen Block 169 . 023. Assessment Y ea r in c on te st: 20I04. Property Address: 447 Main St5. Property Type: Industr ial6 . Is plain tif f the: Owner . .x . . Tenant

Lot Qualif ier

7. Is an exemption claimed: Ye s _ _ No__Other:Type: _

* If more than one assessed property is included in the Complaint, are they contiguous AND in commonownership? -- 1L.Yes _ No. (Attach individual Case Information Statements for each separatelyassessed parcel. If multiple condominium units, attach the CONDOMINIUMIMULTIPLEASSESSMENT SCHEDULE).C. Fill in the followtng for all Case Types except Farmland Rollback:* The original assessm ent for the year set forth in N o.3 above LandImprovement

Exemptio nTotal

$364,600$350,000$0

$714,600* County Tax Board assessment for the year set forth in No.3 above Land

ImprovementExemptionTotal

$364,600$350,000

$0$714,600

C I S O 1 (1/05) Ma ke F ili ng F ee C he ck s p ay ab le to : T ax C ou rt o f N ew J ers eyROS: 1164192.IfPIN078259930 Page Iof 4


7/11

/( (D. Fill in tilefollowing only for Farmland Rollback:

Year Non-Qualified Assessed Value Qualified Assessed Value Assessment Subject to Rollback

E. Fill ill tilefollowing only for flit Added Assessment*Said property is the subject of an added assessment for theassessment year as follows:ORIGINAL ASSESSMENT: COUNTY TAX BOARD JUDGMENT:Improvements $ _Prorated Assmt.for months

Improvements $ _Prorated Assmt. _for months

III~

Fill in thefollowing onlyfor an OmittedorOmitted/Added Assessment:*Said property is the subject of an -'assessment for theassessment year as follows:ORIGINAL ASSESSMENT: COUNTY TAX BOARD JUDGMENT:Land $ _Improvements $ _Prorated Assmt .for months

Land $ , _Improvements $ , _Prorated A ssm t. _for months

*Do you or your client have any needs under the Americans with Disabilities Act? __ Yes~NoIf yes, please identify any requirements or accommodations you may require under the Americans withDisabilities Act.

*Will an interpreter be needed?Ifyes, for what language ____ Yes X No

ClS-Ol (1/05) Make Filing Fee Checks payable to: T a x Court of New JerseyROS: 1164192 . I !P IN078259930 Page2of4


8/11

/\ (

DIFFERENTIATED CASE MANAGEMENT PILOT PROGRAMName of Plaintiff:

Attorney:

Address:

North Main St Realty LLCDanielJ. PollakBrach Eichler L.L.C.101 Eisenhower ParkwayRoseland, New Jersey 07068- 1067(973) 228-5700

RECEIVEDO C T 2 1 2 0 \0

TAX COURT OF NJTelephone Number:

vs .

TAX COURT OF NEW JERSEYDOCKET NO.:NORTH MAIN ST REALTV LLC,

Plaintiff,Civil Action

BOROUGH OF LOm, COMPLAINT(Real Property Tax)Defendant.

1. Plaintiff is the taxpayer of the property(ies) shown on the local property tax case informationstatement(s) attached to the face of the complaint.2. Plaintiff contests the action of the Bergen County Board of Taxation with respect to theassessment(s) on the ground that the assessment(s) is/are in excess of the true or assessablevalue of the property.3. This complaint pertains to 6 . separately assessed parcel(s).4. Are any prior years pending in the Tax COUl1for the same property? Ifyes, list assessmentyear(s): 20095. Additional allegations, if any are set forth in the attached Rider.WHEREFORE, Plaintiff demands judgment reducing the said assessment(s) to the correct assessablevalue ofthe said property(ies) and such other relief as may be appropriate.

Dated: October 20, 20I

J j~la kAttorney for PlaintiffROS:I I64193.1 /PTN078-259930


9/11

- -

('. (

PROOF OF SERVICEI. On October 20, 2010, I, the undersigned, served upon the Clerk of the Borough of Lodi, by

ordinary mail, a copy of the within Complaint.2. On October 20, 2010, J, the undersigned, served upon the Administrator of the Bergen

County Board of Taxation by ordinary mail a copy of the within Complaint.3. On October 20,2010, I, the undersigned, served upon the Assessor of the Borough of Lodi,

by ordinary mail, a copy of the within Complaint.I certify that the foregoing statements made by me are true. I am aware that if any of the

foregoing statements made by me are willfully false, I am subject to punishment.

zrlit R


10/11

N j-C B (1 99 9) (i~~i~:~f:~) C L r i . / ~ - . ~r >~ T ' i~; , !~: :;~, " r . :4 oi K~( N LTV 2LAZARh j : Q .h ,\CF..~i; t~ I\CK lNJ 0--1 6(> 1 lD"! {;20J-;' j.:C-.1~.:t!~jfJ MEMORANDUMOFJ UDGMENT

Petitionerv s

Respo~ent

Block i_ o _ ' . l_ ' ,, _ ( , _ . ~ _. ., Lot . , . -_ ;' l. _._L_~~ -_ Y ear ':_ 0 _ ~_ ( _ .1 - ,- ' _A duly verif ied P etition of A ppeal having b een m ed w ith the . ~~l~c.~:~:.:'hBoard of T ax ati on an d said a pp ea l h aV i ng. been heard and cons id e red . County. ....;j.l'{i.":;,' " ;: C 1dIt is on this day'._-:-_~ ORDERED th af Ju dgmen t b e e ntered as f ollo ws:

ORIG~AL ASSESSMENT J UDGMENTLand ~'..,.Lf ~)DC$ - - - - - - - - ~ - - - - - - - - - Land. -:; ~~ )-" -C .~Improvement $__ ---' ~ _cAbatement $~ _J~>l,;(:(; -Total $----....,- --_--.Proratedfor.; __ ----s-I-,.t-- monthsP ro rated Am ou nt $ . i'd A

. ~}j ,tc C ,GImprovement $---"-'-----''-------~-;

Abatement .$.----------~.. Total $ . : _ ;i _ ~ J _ v _ i _ . i G _ ' , . . . 0 _~4AProratedor_--'--'--______ months

. P ro ra te d Amo un t $_-'-- I _ '~ / _ _ A _ J UDGMENT CODE # '';:(ExplanotWn-SeeReverse Side)

. .l~-,~''''\,' .~~ e- -i.-~ _ l'...J.\....~._I"-t'~~! ::rt)\ .h:~_\L~~J..,j,'~J~.I,_.~~COMMISSIONERS'SIGNATURES~yfWZ .

.~~

DATE MAILED '. I ..~/ ,.,, ...~" , S _ . "

_ . * (E xplanation for codes 1 E and S F).DATE .J UDGMENT ENfEREP A N D MAILED BY COUNTY B O AR D O FT AX A TIO N(a ) . A re co rd s h a n b e m ai nt ai ne d n oti ng th e d ate eacJ t ju dgme nt Is m ai led .(b ) E ach jud~ent shall b e s tampe d withthe d ate o f en .ry and date malled. .

PET IT IONER 'S COpy


11/11

NJoCB (1 9 99 ) (

MEMORANDuMOFJ UDGMENI'L ii - . . A C H : ' :~ ' ) ' ; . : . ' - : " (r' ",U..I\i,.11 [ ; 1 . ::.1 . : > - d " : t 1 C . \ ' ' : . ~ z :)M. ",rJ .Y '{C.:.:~L.li\N~t.NJ

N(:;~' i vh\ t i'~ 5 f . ~~t; i\L ~ '( t.L{.:,'K :.J V{ i : 4ti ;io~L~L:r, NJ " .

Pet i t ioner. vs

Respondent'

TaxmgDistrlct_L ._'~_L,_q_. i _ ~ , L , _ J _ ,. ' _ J _ Address - - - - - - - ~- - - - - - - - - - - ~- - - - - - - -~ ~~" ..,A duly v eri fi ed P eti ti on of Appeai having' b een W e d with the. .1 L~;'~ :' h .Board o f TaXat ion a nd sa id ap pe al baving been beard and consider ed.

CollDty

It is o 'n this. day __ ~ i_ U _ l_ 't_ ' _ ;; '_ ' . . . . ; 7 ; . . . . . - . L _ : ,_ J _ ' l , \ _ J ORDERED that Judgment be entered as follows:oR iG INAL ASS I!;S SMENT

Land $ _ . ~ ~ _ ~ _ ~ ~ t _ 6 _ 0 _ r _ LandImprovement $~ "__: ; .. . '~ _ } . :. .. . 1 ~_ { i_ G _ C

entire tax court file doesn't answer why or how pinto's assessment was cut in half

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