APERION v. BOROUGH OF FAIR LAWN

No. 003431-2003, 001894-2005, 004742-2006, 005024-2007

25 N.J. Tax 70 (2009)

APERION ENTERPRISES, INC., AND QUO NON ASCENDET, INC., Plaintiffs, v. BOROUGH OF FAIR LAWN, Defendant.

Tax Court of New Jersey.

July 24, 2009.


Attorney(s) appearing for the Case

Seth M. Gollin for plaintiff Aperion Enterprises, Inc. (Shapiro & Croland, attorneys).

Robert A. Bernstein for plaintiff Quo Non Ascendet, Inc.

Richard Lustgarten for defendant (Goodman & Lustgarten, attorneys).


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...

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