Tax Court: EGDC C/O AM Resurg Mgmt v. Rutherford Borough, Docket Nos. 004521- 2012, 002730-2013, 002112-2014, 003453-2015, 003586-2016, 003546-2017; opinion by Orsen, J.T.C., decided October 16, 2019. For plaintiff — Amber N. Heinze (Irwin & Heinze, P.A., attorneys); for defendant — Kenneth A. Porro (Chasan, Lamparello, Mallon & Cappuzzo, P.C., attorneys).
Plaintiff, EGDC C / O AM Resurg Mgmt, sought property tax relief for the 2012 through 2017 years.Defendant, Rutherford Borough, filed a motion for partial summary judgment seeking entry of an order determining that plaintiff’ s properties be valued as a single economic unit along with two other properties owned by a third party.Defendant maintained that a reciprocal easement agreement executed between the parties created a unity of use and unity of ownership between all of the parcels.The court determined that the agreement failed to show a unity of use between the parcels. Moreover, the court found that the agreement did not create a unity of ownership or beneficial ownership between the separate owners of the parcels.Accordingly, the court denied defendant’ s motion for partial summary judgment for the parcels to be treated as a single economic unit.