LAW OFFICES OF GEOFFREY D. MUELLER, LLC

366 Kinderkamack Road
Westwood, New Jersey 07675
610 East Palisade Avenue
Englewood Cliffs, New Jersey 07632
2 William Street - Suite 509
White Plains, New York 10601
Phone: (201) 569-2533 Fax: (201) 569-2554

Dear Clients & Friends-

Given the rapidly evolving Covid-19 scenarios, it is important to us for you to know we are closely following the recommendations of the CDC, WHO, State of New Jersey, State of New York and other healthcare entities to minimize the risk of transmission and protect the health, safety and well-being of our employees, clients and visitors.

This is a priority to us.

An equal and concurrent priority is our ability to continue to successfully address your legal and business matters. If and when it becomes necessary to work remotely, we are immediately prepared to seamlessly serve you with the same vigor and effectiveness we have always demonstrated.

Regardless of how current events unfold, we are and will continue to be completely and immediately available to you, whether by phone, email or otherwise, exemplifying the type of prompt, zealous and courteous representation you should expect from all legal counsel.

As always, if we can assist you in any way, please let me know directly.

Stay safe and be well.

Geoffrey D. Mueller

GEOFFREY D. MUELLER

Schaefer v. Chatham, 12912-12 - N.J. Tax Court Rejects "Form Over Substance" Dismissal of Tax Appeals

Per The New Jersey Law Journal:

"County boards of taxation have been put on notice that they should refrain from dismissing property owners' appeals of their tax bills except in the most egregious of circumstances.

"Tax Court Judge Vito Bianco, in a decision released Monday, chided the Morris County Board of Taxation for dismissing appeals by two property owners on the ground that the appraisals they submitted failed to overcome the assessments' presumption of validity.

"'[T]he Board's refusal to allow the Taxpayers to proceed with their appeals despite appearances by counsel and appraisers effectively created a situation where the Taxpayers were precluded from satisfying the evidentiary standard needed to avoid a dismissal for lack of prosecution,' Bianco wrote in Schaefer v. Chatham, 12912-12."

From Schaefer v. Chatham, 12912-12:

"[A] county board of taxation may not create a basis to dismiss for lack of prosecution by improperly denying a taxpayer the right to present testimony which may be adequate to avert such a dismissal[...]

"In this court's observation, recent dismissals by the Board for lack of prosecution occur with much too great frequency for a consequence intended to 'be granted only in the most egregious circumstances[...]

"Clearly this is not the envisioned purpose in the tax appeal process that County Boards were intended to have[...]

"[D]ismissing appeals for lack of prosecution on facts as here fall far short of the 'square deal' for every taxpayer Governor Stokes had hoped for[.]"

More after the jump...