Eminent Domain Update: TRIAL BY JURY GIVES HOME OWNERS AT OCEAN FRONT $500,000.00 COMPARED TO CITY'S OFFER OF 179,000 - 20 CASES STILL PENDING

SHORE COUNCILMAN PLEADS GUILTY TO BRIBES

JOE TURPIN OF LONG BRANCH IS CONVINCED THAT COAL TAR CONTAMINATION CONTRIBUTED TO HIS MOTHER'S DEATH

WHAT PREVIOUS LAND OWNERS COULDN'T DO NATURE DID.  ENDANGERED SPECIES NESTS IN REDEVELOPMENT AREA AND HALTS PROJECT

ASSISTANT BA NOT QUALIFIED. JOB TITLE CHANGED AND GIVEN RAISE COSTING TAX PAYERS 50k A YEAR

LONG BRANCH POLITICS MUST CHANGE OR SUFFER CONSEQUENCES OF PAY TO PLAY

A NEW IRAQ NEW JERSEY STYLE

RUMORS OF FIRE DEPT CONSOLIDATION AND UN MANNING SOME FIRE STATIONS NO LONGER FICTION

PAPER STREET REMAINS: THREE COUNCIL MEMBERS VOTE NO TO DEFEAT THE MEASURE.

LONG BRANCH MELEE, FIRST IN MANY YEARS

Long Branch OKs $32.8M budget

Published in the Asbury Park Press 4/23/03

A city-wide property revaluation has resulted in a 14 percent increase in the tax levy, although the tax rate is down.

LONG BRANCH -- The City Council adopted a $32.8 million municipal budget last night following a quiet hearing that drew no comment from the public.

The budget calls for a tax levy of $20.1 million, up nearly 14 percent from last year's levy of $17.7 million.

Long Branch recently completed a citywide revaluation, clouding comparisons between this year's tax rate and last year's rate. Because property values in the city rose nearly 75 percent, the tax rate required to generate the same amount of tax revenue dropped steeply.

The tax rate for municipal purposes will be 86 cents per $100 property valuation, according to City Finance Director Ronald J. Mehlhorn. Last year's rate was $1.32 per $100 valuation.

The owner of a home assessed at $237,112, the new city average for residential property, will owe $2,039 in property taxes to support the budget adopted last night. That's $273 more than last year, when the owner of a home assessed at $133,796, then the residential average, owed $1,766.

Some part of that increase is attributable to the revaluation itself, as the average residential home increased in value at a greater rate than other types of property.

The budget includes increases of roughly $615,000 for salaries and wages, $635,000 in insurance payments, and $285,000 in debt service along with $570,000 in emergency costs incurred last year, including the cost of cleaning up after the August thunderstorm, Mehlhorn said.

City officials said they worked hard to pare down the budget as much as possible before introducing it on March 25, cutting $1 million in expenses from an earlier version of the spending plan.

As part of those cuts, three police vacancies and one vacancy each in the tax office and purchasing department will not be filled, Mehlhorn said.

Some programs and expenses funded by grants in years past were cut back or eliminated owing to lack of grant revenue.

The budget adopted last night was roughly $618,000, or 2 percent, greater than the budget approved last year.

The $2.4 million increase in the tax levy is required to cover that increase and to offset a sharp decline in nontax revenue, such as interest on investments and income generated by the municipal court, Mehlhorn said.

Samuel P. Nitze: (732) 643-4230 or snitze@app.com

RANCH DEVELOPER BUTTS HEADS WITH COUNCIL MEMBER GIORDANO - Recent local Paper Editorial Below

Hot Topic -The people of Long Branch are about to find out for certain if their elected officials really are willing to give the town away to developers. The City Council has introduced an ordinance that calls for the city to vacate a right of way on a 28-acre tract, known as the Ranch, in the city’s Elberon section. In return for vacating that right of way the city is demanding ... well, absolutely nothing.

To his credit, Councilman Anthony Giordano is not so ready to roll over and give the developer, Park Avenue Estates, LLC, what it wants. He is urging his fellow council members to, at the very least, extract some form of compensation for something that is clearly of value, at least to the developer.

In case the other council members are wondering, that is generally how things work in the real world. If you have something that someone wants, they have to give you something you want in return for it. In this case, the city has a right of way through the land Park Avenue Estates is proposing to build on. By Giordano’s estimate, construction of at least three homes depends on the city vacating its claim to the right of way. Based on the developer’s description of the homes it intends to build, the city’s giving up the right of way will put a significant profit — possibly more than $1 million — into the developer's coffers.

That being the case, it is completely reasonable for the city to seek compensation for what it will be giving up. It is difficult to imagine a circumstance where the developer would expect a private entity to give it something so valuable for nothing. Councilman Michael DeStefano, arguing in favor of abandoning the right of way, noted that the issue was never brought up before the Planning Board. It is difficult to see why that matters now. Business deals such as this one take place every day, and in some of them mistakes are made that prove very costly. When that happens, the people who make the mistake are the ones who have to pay to correct it. At least that is the way it is supposed to work.

Next week city residents are going to find out for sure who the council represents.

FBI raids two Long Branch homes

 5/01/03

Authorities probe link to seizure of weapons in Vermont

LONG BRANCH -- Following a series of raids that apparently led authorities to seize more than 100 guns from a house in Vermont last week, a city man is under investigation for possible ties to an anti-government group and fraud related to weapons trade, a source said yesterday.

Several dozen federal agents and members of the State Police swarmed across Charles Street at about 8:30 Friday night with weapons drawn and raided the home of Jeffrey Booth, 56, searching his apartment and questioning Booth and his wife before letting them go, witnesses said.

The agents also raided the home of Booth's younger brother, Thomas Booth, 51, who lives in the same house, at 135 Charles St., in an adjoining apartment, though he did not appear to be the subject of the investigation, neighbors interrogated by the authorities said.

FBI spokesman in Newark and Red Bank confirmed that their agency conducted the raid. They said no arrests were made but declined to elaborate except to say that the search warrant was sealed.

Lt. Al Della Fave, State Police spokesman, said his agency assisted in the raid but also declined to elaborate.

"The FBI is the lead agency, so I have to defer to them as far as what they want out there," he said.

Jeffrey Booth, who was home late yesterday afternoon, did not want to comment, his brother said.

Thomas Booth, who drives a truck for the city's department of public works, said the authorities told him they became interested in his brother after learning that he was the owner of a home in Vermont in which authorities found 120 guns sometime before Friday's raid.

A Monmouth County employee, whose identity was not immediately available last night, was arrested last week in connection with the investigation. Authorities are investigating whether he or Jeffrey Booth own any of the guns seized from the house in Vermont, a source close to the investigation said.

Thomas Booth said his brother told him that a boarder at the house owns the guns.

The authorities also found two or three guns at Jeffrey Booth's home on Charles Street, all of them properly registered, Thomas Booth said.

"He showed them the paperwork, and it was all fine," he said.

Jennie Lutze, of 144 Charles St., said the agents who interrogated her wanted to know what Jeffrey and his wife were like, whether she knew them well -- she said she does not -- whether she had seen anything moved in or out of their house that day, and whether she'd seen a Winnebago parked outside, among other questions.

"I know they weren't focused on Tom," said added. "From our conversation, I knew it had nothing to do with Tom."

Eddie Ribot, 40, who lives next door to the Booths, said he was asked whether he had smelled anything unusual near the house, whether he'd seen unfamiliar cars, whether he'd heard or seen anything indicating that guns or explosives were stored at the house, and whether Jeffrey Booth had ever encouraged him to join a cult. He said he answered no to all of the above.

"These people are always quiet," he said yesterday.

Ribot said he saw the authorities removing a pair of shoes from the house.

His girlfriend Cindy Tomaini said she saw agents take a brown paper bag from the house to a tent they'd set up in the street.

Thomas Booth said he had dozed off during the Yankees' game when he heard a loud thumping on the door. Moments later he found himself facing two armed agents, their guns drawn and trained on him, a flashlight shining in his face, he said.

"They are screaming -- and I can understand from their standpoint they don't know what's going on -- they are screaming 'Put your hands up! Put your hands up! Put your hands up!' " he said.

Outside, the street was thronged with dozens of armed agents, most with their guns drawn, some in what appeared to be riot gear and carrying shields, others with their weapons propped up on vehicles, neighbors said.

Witnesses said agents from the Bureau of Alcohol Tobacco and Firearms were present.

Unmarked law enforcement vehicles, including large vans, SUVs and smaller cars, stretched back toward Long Branch Avenue, and most every house had at least two armed men in front of it, neighbors said.

Thomas Booth said he was led outside, patted down at the side of the house and led up the center of Charles Street toward Long Branch Avenue.

He had no shoes on and his feet were soon soaked from a light rainfall. One agent was at each arm. Groups of residents looked on from their yards and the sides of the street.

"You can't imagine what it was like to go down that street," he said. "I asked, 'Are you going to make me go past all those people?' and they said, 'You be nice to us and we'll be nice to you.". . . I felt like there was a block party that was thrown on my street and I wasn't invited."

Neighbors described the scene as frightening and surreal.

Ribot said he and his girlfriend immediately turned off his lights and television, unnerved by the presence of so many guns and concerned about the possibility of an accidental shooting.

"When you run around with all those guns, anything can happen," he said. "It was scary."

Lutze said she watched in near disbelief.

"I looked outside and it was like my whole road was a war zone," Lutze said. "It was like something you see on TV, and all I could think was here is Charles Street. Nothing ever happens here. People who live in Long Branch don't even know where this street is, and here we've got SWAT teams outside."

Booth said he was not shown the search warrant when he asked to see it, adding that he believes the agents had a warrant to search his brother's apartment but not his own.

Once the authorities realized Thomas Booth lived in a separate apartment, they drove him to his sister in law's house nearby, he said.

Booth said that sometime around 10:30 p.m. he walked back to Charles Street, where agents were drinking coffee and eating doughnuts near the tent while a few others continued their work inside his brother's apartment.

Residents said the agents didn't leave Charles Street until past 1:30 a.m.

INVESTIGATION WHICH LED TO BOOTH'S IN LONG BRANCH HOME STARTED BY FLUKE MAILING OF FALSE ID CARDS

Monmouth County employee tied to militia, fake IDs

Published in the Asbury Park Press 5/02/03

An ongoing investigation that prompted federal authorities to raid two homes in Long Branch last week had already snared a longtime Monmouth County employee believed to have ties to the New Jersey Militia, court documents show.

Edward S. Feltus, 56, a 29-year employee of the Monmouth County Department of Human Services, was charged April 23 with attempting to acquire false identification documents, including a Defense Intelligence Agency identification card, a United Nations Multinational Force Observer identification card, a Social Security card, and birth certificates from North Dakota, Vermont and West Virginia.

The New Jersey Militia is an organization that believes the power of the people has been usurped by a renegade government, according to the militia's Web site.

A package containing the false documents was mistakenly delivered to a home in Staten Island sometime in January 2002, according to an affidavit filed last week in U.S. District Court, Trenton, and signed by FBI agent Bart B. LaRocca, of the bureau's Dallas Division.

When the Staten Island family opened the package and found identification documents bearing various names but photographs of the same person, they turned their discovery over to the Middletown police, who contacted the FBI in Newark.

It could not be learned yesterday why police in Middletown were notified.

The package, sent from Texas by a man named William J. Krar, was meant to be delivered to Feltus at 126 Cindy St., Old Bridge, according to LaRocca's affidavit.

A letter from Krar sent with the false documents began, "Hope this package gets to you O.K. We would hate to have this fall into the wrong hands," LaRocca said.

Feltus, who appeared Tuesday before Judge John J. Hughes, remains in custody in Trenton, according to a spokesman for the U.S. Attorney's Office in the Eastern District of Texas, which is handling the case.

Feltus has been suspended without pay from his job with the Division of Social Services pending the resolution of the charges against him, said Pamela Beil, director of the division. He has worked with the division for about 29 years, most recently as a supervisor in the income maintenance department, Beil said.

On Aug. 8, more than six months after the package from Texas was intercepted, the FBI interviewed Feltus about the false documents. Feltus told the FBI that he was a member of the New Jersey Militia and admitted to sending photographs of himself to Krar with an eye toward acquiring false identification documents, LaRocca said.

"Feltus advised (that) the false identification documents were for him to have as an 'ace in the hole' because he could not predict future events, and they would give him peace of mind knowing he could use the documents to travel freely in the United States," the affidavit says.

The New Jersey Militia aims to "restore lawful government to the United States and to the State of New Jersey," to "dismantle all legislation that is repugnant to our Republic," and to "be ready, as a last resort, to come to our Nation's defense against all enemies, foreign or domestic," among other goals listed on the site.

Evidence found last week in the Old Bridge residence where Feltus is believed to live led authorities to a house in Vermont, where they seized more than 100 guns on the morning of April 25, according a source close to the investigation.

Authorities learned that one owner of the house in Vermont was Long Branch resident Jeffrey Booth, 56, of 135 Charles St., prompting a second raid later that day. At about 8:30 p.m., dozens of federal agents fanned out along Charles Street with weapons drawn and raided Booth's home. They searched Booth's apartment, removed evidence and questioned Booth and his wife before releasing them, witnesses said.

The agents also raided the home of Booth's younger brother Thomas Booth, 51, who lives in an adjoining apartment in the same house, though neighbors interrogated by the authorities said he was not the subject of their questions.

Thomas Booth said agents found two or three guns in his brother's apartment, all legally owned and registered.

No charges have been filed against Jeffrey Booth, who, according to Thomas Booth, used to have close ties to the New Jersey Militia but hasn't for years.

Jeffrey Booth could not be reached for comment and, according to his brother, does not want to discuss the investigation.

Authorities are investigating which guns seized in Vermont belong to Feltus -- described by Thomas Booth as a boarder at the Vermont house -- and which belong to Jeffrey Booth or others, a source said. They also are looking into whether Booth has been involved with weapons violations, anti-government activity or the creation or acquisition of fraudulent identification documents, the source said.

Jeffrey Booth believes 95 percent of the Vermont guns are owned by Feltus, according to a story written by his brother-in-law, Walter O'Neill, a former police officer and a reporter for a weekly newspaper in Long Branch called the Link.

The story, published yesterday, quoted Booth as saying: "I told (the FBI) I had nothing to hide and would cooperate. It should be noted that it is not illegal to like guns. . . . People these days are stereotyped if they are gun collectors. I am a gun historian. I'm not a criminal."

The 29-page affidavit attached to the criminal complaint against Feltus deals primarily with investigations by several law enforcement agencies into the activities and associates of William Krar, the man alleged to have sent the package of false documents from Texas.

In 1995 Krar and a man named Sean Bottoms were the subject of a domestic terrorism investigation in which Bottoms "made some serious allegations regarding he and Krar's involvement in a plan to carry out a specific act of domestic terrorism against the United States government," LaRocca said.

LaRocca said that in his opinion, Krar had demonstrated the sorts of anti-government views often held by people who join militias or similar organizations -- people who "because of their hatred, distrust and often-time adamant belief there is a greater conspiracy against them by the United States government, take certain actions they believe will help protect them from what they believe is an overly intrusive government who is always watching them in an attempt to monitor their daily lives."

Krar was arrested in Texas on April 10 and is in custody there, according to Duncan Woodford, a spokesman for the U.S. Attorney's Office in the state's Eastern District.

A search of Krar's residence on April 10 turned up machine guns, a silencer, mercury switches, trip wire, a fusing system for a 1953 military land mine, and blank identification documents from various government agencies, among other findings, LaRocca said.

Following his arrest, Krar admitted to authorities that he sent false identification documents to Feltus, LaRocca said. Krar also reported that Feltus told him he has regularly traveled outside New Jersey to acquire guns, which he brought back into the state and sold.

Krar said Feltus had begun to act irrationally in the past year, LaRocca said in the affidavit, "even stating that he and some others were going to do something about the United States government."

FIREFIGHTER HORNICK WINS AGAIN CITY DELAYS WITH ANOTHER APPEAL

Board: Long Branch must award back pay

Published in the Asbury Park Press 4/30/03

The city appealed a Jan. 29 ruling requiring them to pay $280,000 to a dismissed firefighter.

LONG BRANCH -- A state personnel review board has declined to suspend an earlier decision ordering the city to give $280,000 in back pay to a firefighter dismissed in 1996 after he was alleged to have slept through a fire alarm.

The Department of Personnel's Merit System Board awarded the back pay on Jan. 29. The city appealed that ruling to the Appellate Division of Superior Court and, in a separate action, asked the Merit Board to put the order on hold until the underlying appeal was resolved.

The Merit Board denied the city's request, and the city has since appealed that denial, said City Business Administrator Howard H. Woolley Jr. That means the appellate court must resolve both the city's appeal of the original order to pay back wages and, in the shorter term, the city's request for a stay of the order.

The merit board ruling denying the stay marks the latest in a series of setbacks to the city's years-long effort to remove firefighter Joseph Hornick from his post as a paid firefighter.

Hornick, 41, of West Long Branch was fired in 1996 for neglect of duty and conduct unbecoming an employee after he was accused of sleeping through one alarm and failing to respond to another, both in 1995.

An administrative law judge upheld the city's action, but Hornick got his job back in October 2001 after the Merit System Board reduced his penalty to a 60-day suspension. The board agreed that Hornick failed in his duties, but ruled that the city went too far in firing him. The board said Hornick was entitled to his job, back pay and seniority credit for years missed.

The city appealed the order to reinstate Hornick and awaits a decision from the appellate court. That appeal came before the two appeals related to back pay.

The merit board, in its dismissal of the city's recent request for a stay, said the city failed to demonstrate that its appeal is likely to succeed or that payment of the $280,000 would impose undue hardship on the city.

"While the board acknowledges the (city's) fiscal restraints, it would not have been placed in such a position had it not improperly removed appellant (Hornick) in the first instance," the ruling said. "Accordingly, the public interest is not served when a board order is not implemented in a timely fashion."

The city had spent in excess of $100,000 as of October fighting the Hornick case, according to city Finance Director Ronald J. Mehlhorn.

"It's unfortunate that they continue to press this matter at cost to the taxpayers who ultimately bear the financial burden," said David DeFillippo, the lawyer representing Hornick in the dispute.

But Woolley, the city administrator, said it makes no sense for the city to begin handing over back pay when the fundamental issue -- whether the city had the right to fire Hornick -- has yet to be resolved.

"While we are awaiting the opinion we are certainly not going to pay him the back pay," Woolley said. "The amount might be reduced or eliminated altogether. If we are upheld that he should be terminated, we won't owe the man a dime."

Samuel P. Nitze: (732) 643-4230 or snitze@app.com

Long Branch restricts beach smoking Published in the Asbury Park Press 4/23/03 City Council OKs measure setting designated areas, fines up to $300 By SAMUEL P. NITZE COASTAL MONMOUTH BUREAU LONG BRANCH -- The City Council last night approved an ordinance that restricts smoking on public beaches to designated smoking areas. The ordinance, which also prohibits litter of cigarette butts or other smoking material, grew out of what Mayor Adam Schneider has described as "a basic disgust with second-hand smoke." "Second-hand smoke kills people," he said last night. "It's not that complicated." The text of the measure describes the city's waterfront as an attraction that draws residents and visitors alike "to breathe the fresh salt air, stroll or jog on the boardwalk and/or beaches, play or relax on the sand or in the water, and engage in other healthy and wholesome recreational and/or fitness-related activities." And the smells and litter and health-hazards associated with smoking should not be permitted to interfere with those pursuits, Schneider said. "If someone wants to smoke, they have that right," he said. "But in a public place -- particularly one where you go to be outside, to enjoy the fresh air -- having to breathe someone's second-hand smoke is just inappropriate." Carl Jennings, the city's recreation director, has said he hopes the prohibition against littering will limit the spread of discarded cigarette butts, a source of perennial frustration for beach maintenance crews. The designated smoking areas will be about 50 feet wide, marked off with poles near the northern end of public beaches manned with lifeguards and ticket attendants, Jennings said recently, adding that public ashtrays would be provided. For the rest of this year, violators will be warned, the ordinance says. Starting next year, the penalty for smoking outside the designated area will be $100 for the first offense, $200 for the second offense and $300 for the third offense. Violators of the prohibition against littering cigarette butts or other smoking material will face the same penalties, although the fine will rise to $500 on the fourth offense for littering. City officials have said they hope beachgoers will respect the new restrictions of their own accord and keep an eye out for those who insist on breaking the rules. Additional enforcement will be carried out by lifeguards, beach patrols by special officers hired during the summer, and regular police officers. Samuel P. Nitze: (732) 643-4230 or snitze@app.com

LOWER BROADWAY UPDATE

SMOKELESS LONG BRANCH

CITY BUDGET PASSED WITHOUT COMMENT

COTTONWOOD CHURCH'S FIGHT FOR RIGHT TO OWN AND USE

LONG BRANCH — Many interested parties have approached the city to become a developer in the city’s sixth redevelopment zone, but only two so far are meeting the requirements of the city’s process.

Selecting designated developers for the sixth redevelopment zone, which runs from Second Avenue west to City Hall by the railroad tracks and several blocks north and south of Broadway, will be a slow and elaborate process.

According to City Administrator Howard H. Woolley Jr., in order for a developer or a building owner to be designated as a developer they must pass rigid requirements under the lower Broadway guidelines to earn that designation.

Helping the city accomplish its task to revitalize lower Broadway the firm of Basile, Bauman, Prost and Associates, Annapolis, Md., have been hired to evaluate financial performance, experience, background checks, financial planning and due diligence on any potential developers.

The same firm, noted Woolley, has been credited in evaluating several redevelopment projects in the city, including its oceanfront developers, the Applied Companies, Hoboken, which is creating Pier Village and sharing in the creation of Beachfront North with Matzel and Mumford, a division of KHovnanian, Middletown, and SICA, the non-profit organization which will be developing the former can factory on Fifth Avenue into an art gallery and studios.

The process in seeking a developer designation, which could be for one building or a whole block, includes a meeting with the city’s redevelopment professional group.

According to Woolley, lower Broadway redevelopment is far different from that of the oceanfront because it will be done in small stages, taking years to complete. The redevelopment goal is a thriving retail, entertainment and dining district.

Redevelopment proposals must meet the guidelines released to the public last year, outlining everything from usage of the square footage to be developed to the façade of the building.

Those who submit a proposal will meet with the professional group, which is made up of a member of the Basile, Bauman, Prost and Associates, Pretap Talwar of Thompson Design Group Boston, Mass., Carl Turner, assistant planning director, Woolley, Kevin J. Hayes Jr., fire official and Mark Aikens, the city’s redevelopment council.

During an evaluation of a proposal, Woolley said, it is important that the properties on Lower Broadway are developed to the highest retail use.

"The key concern for lower Broadway," said Woolley, "is who the end tenant in a particular building will be."

He added, "It’s the key to developing a successful retail district. We can never stimulate retail growth with substandard retail businesses or vacant buildings."

Once the developer shows the merit of a project the proposal goes before the redevelopment agency, which is comprised of the city’s five council members.

Woolley noted that Mayor Adam Schneider does have input on the nego­tiations.

Once approved by the agency, the proposal then receives a public designa­tion awarding it to the developer seek­ing the designation. It must then go be­fore the Planning Board for final site plan approval.

Although several potential develop­ers have shown interest in developing parcels on Lower Broadway, only SICA has received a memorandum of under­standing from the agency to develop the building.

Solomon Dwek, a local businessman and principle of Site Management, Oakhurst, which manages several prop­erties on Lower Broadway, has submit­ted proposals to become a designated developer.

Woolley noted that he could not at this time elaborate on the exact nature of Site Management proposals but did say that they are in the review process but have not yet been awarded any des­ignations.

LONG BRANCH — Taxpayers appealing the recent revaluation of their homes are waiting for their chance to argue the assessment before the county tax board.

A citywide revaluation conducted last year, the first in 12 years, has left many homeowners less than satisfied.

Approximately 360 taxpayers have formally appealed the assessment of their properties and are waiting to be scheduled for a hearing before the Monmouth County Tax Board, according to Michael Dolce, the city tax assessor.

While the number of appeals may appear high, Dolce said that out of 9,062 properties only 4 percent appealed their assessments. "That is not an unusually high number," he said.

The deadline to file an appeal was April 1. Taxpayers who appeal will meet with a county tax board, which consists of three to five members appointed by the governor. The board will hear the disputes regarding the assessments.

Dolce said that once a taxpayer files a form with the city appealing their assessment, they have the option to meet with his office.

"With more than 300 appeals," said Dolce, "it is impossible to sit down with everyone. But we want to speak to the taxpayers before the hearing, if possible."

Dolce said that if a discussion on the appeal occurs before the hearing, it either provides the taxpayer with the right information for a successful appeal, or the dispute can be resolved before it goes to the county board.

Of the appeals that have been filed with the city, most originate from properties located on the oceanfront. Runner-up to oceanfront property appeals is the Elberon section of the city.

Dolce noted that the developers for Beachfront North and Pier Village, the Applied Cos., Hoboken, has appealed on the lots it now owns.

Dolce said he is confident that the Applied Cos. appeal will be resolved. The disagreement lies in what the market value for the highest and best use will be for the two oceanfront communities that have not yet been built, but which have been granted Planning Board approval.

According to state statute, taxpayers have the right to appeal a property’s assessment but not the taxes which are determined through a municipality’s budget process.

The burden of proof in disputing the property value lies on the taxpayer who must prove that the assessed value is unreasonable compared to a market value standard. To do so, one of two standards must be accurately disputed. The statue requires that a true market value be determined in which all assessments in the municipality be 100 percent of