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Expert Analysis

Bankruptcy Sale Does Not Obviate Chapter 91 Compliance

By Christopher Stracco and Katharine Coffey (August 23, 2017, 11:46 AM EDT) -- In another in a series of defeats for taxpayers under N.J.S.A. 54:4-34 (aka Chapter 91), the Tax Court of New Jersey in 975 Holdings LLC v. City of Egg Harbor recently extended Chapter 91's dismissal provisions to properties purchased through a bankruptcy asset sale pursuant to 11 U.S.C. § 363(f)....

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