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CHADWICK 99 ASSOCS. v. DIR. DIV. OF TAXATION

No. 005611-2002, 005621-2002, 005622-2002, 005623-2002, 005624-2002, 005625-2002, 005626-2002, 005627-2002, 005628-2002, 005629-2002, 005632-2002

24 N.J. Tax 493 (2009)

CHADWICK 99 ASSOCIATES, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. KINGSWOLD, L.P., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. CHRISTOPHER S. VERNON D/B/A LAUREL HILL APTS., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. COLONIAL PINES LINDENWOLD ASSOCIATES, LLC, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. LINDENWOLD ASSOCIATES, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. LYNNEBROOK GARDENS, LLC, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. PINE RIDGE 93 ASSOCIATES, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. VILLAGE BRIDGE AFFORDABLE HOUSING, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. TIMBER RIDGE, LLC, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. WAWN, LLC, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants. HEATHERS REALTY, LLC, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, TAX ASSESSOR OF LINDENWOLD, CAMDEN COUNTY BOARD OF TAXATION, MAYOR AND COUNCIL OF LINDENWOLD BOROUGH, Defendants.

Tax Court of New Jersey.

Released March 17, 2009.

Attorney(s) appearing for the Case

Amber N. Heinze, for plaintiffs (The Irwin Law Firm, P.A., attorneys).

Julian Gorelli, for defendants Director, Division of Taxation and Camden County Board of Taxation (Anne Milgram, Attorney General of New Jersey, attorney).

John B. Kearney, for defendants Assessor, Mayor and Council of Lindenwold Borough (John B. Kearney & Associates, P.C., attorneys).

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,

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