Ramapo River Reserve Homeowners Ass'n v. Borough of Oakland

Today’s majority decision allows municipalities to do indirectly what the Municipal Services Act, N.J.S.A. 40:67-23.2 and -23.3, specifically prohibits—collect real estate taxes from residents of qualified private communities without providing, or reimbursing for, such basic services as snow and ice removal and garbage and recyclable disposal. Because municipalities now will be able to evade their responsibilities under the Municipal Services Act *455through the clever subterfuge of a “developer’s agreement,” qualified private communities again will suffer the unfair burden of double taxation:…