Chadwick 99 Associates v. Director, Division of Taxation

MENYUK, J.T.C.

This constitutes the court’s decision following trial of the above-referenced matters. At issue is whether L. 2001, c. 101 (hereinafter “Chapter 101”), amending N.J.S.A. 54:4-23, was unlawfully applied in these cases.2 The court previously rejected challenges to the facial constitutionality of Chapter 101 in a published decision, Chadwick 99 Associates v. Director, Division of Taxation, 23 N.J.Tax 390 (2007).

In general terms and as applicable here, Chapter 101 provides that if an assessor has reason to believe that property comprising a part of the taxing district has been…