Continental Apartment Associates v. City of East Orange

14 N.J. Tax 519
CourtNew Jersey Tax Court
DecidedMarch 17, 1995
StatusPublished

This text of 14 N.J. Tax 519 (Continental Apartment Associates v. City of East Orange) is published on Counsel Stack Legal Research, covering New Jersey Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Continental Apartment Associates v. City of East Orange, 14 N.J. Tax 519 (N.J. Super. Ct. 1995).

Opinion

SMALL, J.T.C.

These matters are before me on remand by order of the Appellate Division dated February 9, 1995, to reconsider the matter in light of Rutherford Realty Assocs. v. Rutherford Borough, 277 N.J.Super. 347, 649 A.2d 898 (App.Div.1994). The parties declined my invitation to submit additional argument subsequent to the remand order.

For the years 1992 and 1993, the plaintiffs in these cases filed appeals of the local property tax assessments made by the assessor of the City of East Orange on the apartment houses which they owned. The Essex County Board of Taxation affirmed both assessments in both years and timely appeals from those four assessments were taken to this court.

In July 1993, a case management notice was sent to the parties from the Tax Court Management Office in Trenton, setting a trial date of September 28, 1993. In accordance with this court’s procedures, since the parties were not prepared to proceed to trial on September 28, 1993, a case management order was entered establishing pre-trial deadlines, including a trial date of May 23, 1994, and an exchange date for experts’ reports of February 15, 1994. The order was agreed to and signed by the attorneys for both parties; the attorneys were given copies of the order.

Plaintiffs’ attorneys delivered their expert’s reports to defendant’s attorney on the eve of trial. Defendant moved to suppress the reports and that motion was granted consistent with the case [507]*507management order and R. 8:6-l(b)(l) which requires the exchange of experts’ reports no later than ten days before the trial date. Plaintiffs then moved for an adjournment and that motion was denied. Thus, when plaintiffs were called upon to present their case, they had no witness and no evidence. The assessments, initially affirmed by the Essex County Board of Taxation, were affirmed by this court.

Appeals were taken to the Appellate Division. On motion by defendant, City of East Orange, the matters were remanded to this court for reconsideration in light of Rutherford Realty, supra.

In Rutherford Realty this court entered a case management order, identical in form to the one entered in these cases. The attorneys representing plaintiff in that case, failed to provide their adversary with an expert’s report before the agreed-to and court-ordered trial date. In similar fashion to the eases now before me, the case was dismissed because plaintiff could not go forward without an expert. That case differs, however, from the current cases in that on plaintiffs motion to reconsider, this court restored the case to the trial calendar, imposing sanctions in the nature of a reinstatement fee for plaintiffs’ failure to comply with the case management order. The monetary sanctions imposed by the Tax Court in Rutherford Realty were consistent with action previously taken by this court and subsequently approved by the Appellate Division in Cedar Wright Gardens v. Lodi Borough, 14 N.J.Tax 182 (App.Div.1994).

The Appellate Division’s opinion in Rutherford Realty, supra, makes clear that the procedural default of delivering an expert’s report late should not result in dismissal of a ease. The determination in that case vacated the monetary sanctions imposed as a cost of reinstatement. Although identical sanctions were approved by the Appellate Division in Cedar Wright Gardens, supra, and although the Cedar Wright Gardens case was brought to the attention of and briefed for the Appellate Division in the Rutherford Realty case, the opinion in Rutherford Realty did not discuss the earlier determination in Cedar Wright Gardens. The vacation of the sanctions imposed in Rutherford Realty [508]*508is inconsistent with the determination in Cedar Wright Gardens. The Rutherford Realty court did not articulate its reasons for (1) vacation of the sanctions or (2) rejection of its sister panel’s determination in Cedar Wright Gardens, supra.

When choosing between conflicting Appellate Division determinations, a trial court should generally follow the later determination. Robinson v. Hallberg, 107 N.J.Super. 290, 294, 258 A.2d 142 (Ch.1969), aff'd o.b. per curiam, 110 N.J.Super. 364 (App.Div.), certif. denied, 57 N.J. 129, 270 A.2d 32 (1970). But see Flint v. Lawrence Tp., 6 N.J.Tax 97, 102 (Tax 1983), Sabella v. Lacey Tp., 204 N.J.Super. 55, 61 (App.Div.1985) and Seatrain Lines v. Edgewater Borough, 4 N.J.Tax 378, 385 (Tax 1982), aff'd, 192 N.J.Super. 535, 471 A.2d 439 (App.Div.1983), rev’d on other grounds, 94 N.J. 548, 468 A.2d 197 (1983) (cases which discuss the trial court’s right under certain circumstances to examine which of conflicting Appellate Division determinations should be followed rather than automatically following the later-decided case).

A trial court judge conscientious about his or her responsibilities to manage his or her docket and with a sense of the dignity of the court and an obligation to deal effectively with those who would ignore and or disobey the Rules and court orders must follow the precedent of Cedar Wright Gardens (which permits the imposition of sanctions when the Rules and court orders are ignored or disobeyed). I feel compelled by the remand order in this ease and the Appellate Division’s ruling in Rutherford Realty to restore this case to the trial calendar. Nevertheless, since the Appellate Division in Rutherford Realty did not articulate its reasons for vacating the sanctions imposed as a reinstatement fee, I will follow the procedure approved in Cedar Wright Gardens, and impose a reinstatement fee of $400 in each case. (see slip opinion infra, at 6, for an explanation of the quantum of the sanction).

In both Cedar Wright Gardens and Rutherford Realty, this court permitted an application by defendant for costs in connection with plaintiffs failure to comply with the Rules and' court orders. [509]*509In both of those cases, defendant’s attorneys declined to apply for the award of such costs. Consistent with this court’s rulings in those cases and absent the specific criticism of that action by either of the reviewing panels of the Appellate Division, this court will entertain defendants’ attorneys application for an award of costs occasioned by plaintiffs failure to adhere to the Rules and this court’s orders in these cases. Such application must be supported by affidavits substantiating those costs and on notice to the plaintiffs. I note, that these costs, if applied for and awarded, would be awarded under authority of R. l:2^(a) as made applicable to the Tax Court by R. 8:8-5 and would not be in the nature of a contempt, see Cedar Wright Gardens, supra, or an award pursuant to New Jersey’s so-called Frivolous Claims Statute, N.J.S.A. 2A:15-59.1 and see Throckmorton v. Egg Harbor Tp., 12 N.J.Tax 419 (Tax 1992), rev’d, 267 N.J.Super. 14, 630 A.2d 794

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Related

Throckmorton v. Egg Harbor Tp.
630 A.2d 794 (New Jersey Superior Court App Division, 1993)
Robinson v. Hallberg
258 A.2d 142 (New Jersey Superior Court App Division, 1969)
Sabella v. Lacey Tp.
497 A.2d 896 (New Jersey Superior Court App Division, 1985)
Rutherford v. BOR. OF RUTHERFORD
649 A.2d 898 (New Jersey Superior Court App Division, 1994)
Seatrain Lines, Inc. v. Borough of Edgewater
471 A.2d 439 (New Jersey Superior Court App Division, 1983)
Throckmorton v. Egg Harbor Township
12 N.J. Tax 419 (New Jersey Tax Court, 1992)
Seatrain Lines v. Edgewater Borough
4 N.J. Tax 378 (New Jersey Tax Court, 1982)
Flint v. Lawrence Township
6 N.J. Tax 97 (New Jersey Tax Court, 1983)
Cedar Wright Gardens v. Lodi Borough
14 N.J. Tax 182 (New Jersey Superior Court App Division, 1994)

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Bluebook (online)
14 N.J. Tax 519, Counsel Stack Legal Research, https://law.counselstack.com/opinion/continental-apartment-associates-v-city-of-east-orange-njtaxct-1995.