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VNO 1105 STATE HWY 36, L.L.C. v. TWP. OF HAZLET

DOCKET NO. A-5070-18 A-0153-19.

33 N.J. Tax 20 (2021)

VNO 1105 STATE HWY 36, L.L.C., TOP & SHOP, PLAINTIFF-APPELLANT, v. TOWNSHIP OF HAZLET, DEFENDANT-RESPONDENT. VNO 1105 STATE HWY 36, L.L.C., BY STOP & SHOP, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF HAZLET, DEFENDANT-RESPONDENT. THEODORE J. LAMICELLA, JR., APPELLANT.

Superior Court of New Jersey Appellate Division.

Decided September 20, 2021.

Attorney(s) appearing for the Case

David B. Wolfe argued the cause for appellant VNO 1105 State Hwy 36, L.L.C., TOP & SHOP (SKOLOFF & WOLFE, PC, ATTORNEYS; DAVID B. WOLFE, REBECCA L. HUTCHEON, PRINCETON, AND EILEEN W. TOLL, LIVINGSTON, ON THE BRIEFS).

Grace Chun argued the cause for intervenor-appellant Theodore J. Lamicella, Jr. (Pearlman & Miranda, LLC, attorneys; Michael J. Caccavelli, of counsel and on the briefs; Grace Chun, on the briefs).

James H. Gorman, Shrewsbury, argued the cause for respondent Township of Hazlet.

Michelline Capistrano Foster, Deputy Attorney General, argued the cause for amicus curiae New Jersey Division of Taxation and Monmouth County Board of Taxation (Gurbir S. Grewal, Attorney General, attorney; Melissa H. Raksa, Assistant Attorney General, of counsel; Michelline Capistrano Foster, on the brief).

Michelline Capistrano Foster, Deputy Attorney General, argued the cause for amicus curiae New Jersey Division of Taxation and Monmouth County Board of Taxation (Gurbir S. Grewal, Attorney General, attorney; Melissa H. Raksa, Assistant Attorney General, of counsel; Michelline Capistrano Foster, on the brief).

The opinion of the court was delivered by

Tax assessors are not typical municipal officials. Although municipalities appoint them, N.J.S.A. 40A:9-146, county tax administrators direct them, N.J.S.A. 54:3-16, county tax boards revise and correct their work, N.J.S.A. 54:4-46 to -48, and the State Division of Taxation's Director...

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