Aperion Enterprises Inc. v. Borough of Fair Lawn
New Jersey Tax Court
1Opinion of the Court
DeALMEIDA, J.T.C.
Plaintiffs were the landlord and the tenant in a triple net lease spanning thirty-five years. The lease covered land on which was located a single, free-standing building containing a restaurant operated by the tenant. The lease required the tenant to pay all local property taxes on the subject property, an obligation dutifully fulfilled during the years in question. The landlord, acting without the tenant’s knowledge, filed these matters challenging the assessments on the subject property for tax years 2003, 2005, *742006, and 2007. (No appeal was filed for 2004.) Once made…
2Cases cited17 opinions
- Atlantic Northern Airlines, Inc. v. SchwimmerSupreme Court of New Jersey · 1953
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- County of Morris v. FauverSupreme Court of New Jersey · 1998
- Kearny PBA Local 21 v. Town of KearnySupreme Court of New Jersey · 1979
- Conway v. 287 Corporate Center AssociatesSupreme Court of New Jersey · 2006
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- Target Corp. v. Township of Toms RiverNew Jersey Tax Court · 2012