William E. Dolan v. Borough of Woodcliff Lake and BMW of North America, LLC
006933-2014; 008634-2015; 005134-2016; 004908-2017; 006265-2018; 007570-2019; 008551-2020
N.J. Tax Ct.Mar 21, 2025Background
- Plaintiff William E. Dolan challenged the tax assessments of two commercial properties owned by BMW in Woodcliff Lake, alleging undervaluation from 2014 to 2020, thereby increasing the tax burden on other property owners.
- BMW and the Borough of Woodcliff Lake are both defendants; BMW counterclaimed the assessments were too high in certain years, while the Borough both defended its assessments and sought dismissal of Dolan’s complaint.
- Plaintiff, proceeding pro se, filed several motions in April 2024: to amend complaints (adding a claim regarding a fire suppression system tax exemption) and to strike BMW’s expert proofs.
- The Borough filed a cross-motion to dismiss Dolan’s complaints for procedural shortcomings and failure to state a claim.
- The motions were argued after the case was reassigned to Judge Duffy, and the court’s opinion addresses all pending motions and procedural history up to March 2025.
- The court ordered the parties to attend a mandatory settlement conference before trial.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Motion to Dismiss for Failure to State a Claim | Plaintiff’s evidence is sufficient to overcome presumption. | Plaintiff cannot proceed without an expert appraisal. | Denied as premature; may be renewed. |
| Motion to Suppress BMW’s Appraisal Reports | BMW’s reports are inadmissible net opinions; flawed data. | Reports follow accepted valuation standards; challenge is premature. | Denied as premature. |
| Motion to Amend to Add Fire Suppression Claim | Sought to add exemption challenge not pled originally. | Too late; only valuation claims were originally pled. | Denied as time-barred. |
| Motion to Disqualify Borough’s Counsel | Borough’s law firm has a conflict of interest (RPC 1.7). | No actual conflict exists; no facts support disqualification. | Denied; no conflict found. |
Key Cases Cited
- Pantasote Co. v. Passaic, 100 N.J. 408 (presumption of correctness for municipal tax assessments)
- Aetna Life Ins. Co. v. Newark, 10 N.J. 99 (taxpayer’s burden to overcome presumption of correctness)
- Dolson v. Anastasia, 55 N.J. 2 (standard for involuntary dismissal motion)
- Rodwood Gardens, Inc. v. City of Summit, 188 N.J. Super. 34 (court’s duty after presumption is overcome)
- F.M.C. Stores Co. v. Borough of Morris Plains, 100 N.J. 418 (statutory filing deadlines for tax appeals are jurisdictional)