Pursuing Tax Appeals for Contaminated Sites

In a recent case, ACP Partnership v. Garwood Borough (Tax Court March 22, 2016), a New Jersey Tax court found that although property was “in use” for tax valuation purposes, the town was required to consider contamination at the property when assessing taxes. 

NJDEP Guidance Explains Procedures for Spill Act Liens

Under the New Jersey Spill Compensation and Control Act (“Spill Act”), NJDEP may remediate hazardous substances and then file a lien on the property of a person responsible for the discharge of the hazardous substance in order to recover its remediation costs.