Defended against an appeal by the Borough of Red Bank in the Appellate Division seeking to overturn successful summary judgment motion in the Tax Court dismissing the Borough’s omitted assessment appeals for the 2014 and 2015 tax years. The Appellate Division, in upholding the lower court’s ruling and analysis, further held that the Borough should have filed its complaints before April 1 of the relevant tax years. Further, the Appellate Division rejected the Borough’s position that it was owed discovery in regard to its theory that there was a “change in use” at the property to trigger an omitted assessment because the Borough could not set forth what discovery it sought to corroborate its theory. The Appellate Division agreed with the lower court that the discovery sought was nothing more than a “fishing expedition.” This decision will have a substantial impact on the omitted assessments filed in numerous municipalities against tax exempt hospitals and their properties as a result of the Atlantic Health System v. Morristown case.