The Top may need to pay property taxes to both Maplewood and South Orange.

As always with Patch this article is poorly written and it looks like elements still need to be resolved but the Top did just lose in Appellate Court (the legal fees by now must far exceed many years of property taxes that would need to be paid to SO for a parcel SO assesses at $318K)

"ESSEX COUNTY, NJ — The owners of a New Jersey condominium may find themselves paying taxes to two towns at the same time under a recently issued court decision.

A New Jersey appellate court affirmed a trial court’s decision on Friday, ruling that owners of The Top Condominium at 616 West South Orange Avenue will have to pay property taxes to both Maplewood and South Orange...."

http://patch.com/new-jersey/millburn/s/fuiti/double-taxed-n-j-condo-owners-pay-2-different-towns?utm_source=facebook.com&utm_medium=social&utm_term=politics+%26+government&utm_campaign=autopost&utm_content=millburn

The actual decision, in case anybody wants to read what the article was based on -

https://www.judiciary.state.nj.us/opinions/a5388-13.pdf

Looks like there's some portion of the property (nothing built on it) in South Orange.  Taxes would be due on that portion, not on the condos themselves which are in Maplewood.

Hard to think that's the only development in the State straddling two municipalities. 

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Robert_Casotto said:

Hard to think that's the only development in the State straddling two municipalities. 

The house two doors down from me is in both South Orange and West Orange. It happens.

Looking around my house I would say we're half South Orange and half Disney. Maybe some Equestria. 

Robert_Casotto said:

Hard to think that's the only development in the State straddling two municipalities. 

True, but "The Top" had a theory about why they didn't have to pay taxes to South Orange on the land in South Orange; the court said they didn't prove it.  That being said, no part of any of the condo units is in South Orange, so if the Village wants to collect on a tax lien, that could create an unusual situation (as discussed in the court's opinion).

If the Condo association owns the land, they pay the taxes.  maybe they should apply for a PILOT and put up mixed use on that space.  

Robert_Casotto said:

Hard to think that's the only development in the State straddling two municipalities. 

The straddle isn't unusual, but when a condo is involved it gets more complicated because in theory, Brody is correct. The assessment of a condo unit includes a portion of the land.   On the other hand, this is an issue that should and could have been ironed out before the TCO all those years ago. When it comes down to it, though, we're talking about a $10,000+/- annual tax issue spread over 93 units.