July 31, 2013 THE VILLADOM TIMES III • Page 9 Ho-Ho-Kus Suit remains in judge’s hands by Jennifer Crusco Ho-Ho-Kus officials are still awaiting Tax Court Judge Patrick DeAlmeida’s ruling on the Ramapo Valley Railroad Club’s lawsuit. Arguments were heard in Trenton earlier this year, but a decision has yet to be made. The issue of the ruling was raised last week, as VFW Post 192 announced that the veterans and the borough are now engaged in a land-swap discussion that could allow the veterans to construct a new building. The railroad club’s suit against the borough concerns the building at 620 Cliff Street, which the VFW owns and leases to the club. The suit was filed due to the Ho-Ho-Kus tax assessor’s assertion that the club should pay property tax on the portion of the VFW’s building the club uses. The borough first requested payment from the club in 2010, but the club has declined to pay. There is an order on record that stays any action against the club for non-payment of taxes while the suit is pend- ing. However, if the court ultimately rules in the borough’s favor, the club would be required to pay back taxes. Steve Irwin, Esq., who represents the model railroad club, previously asserted that the club is not required to pay taxes on the building for its qualified exempt use of the property. The club’s members have cited the organization’s educational and charitable functions, including the annual holiday event, which is open to the public. In late 2011, Irwin said the club had “done nothing to imperil the exemption from taxation that the VFW has.” He said there had been an exemption for “20 years, until, out of the clear blue, the assessor decided to make it taxable.” He claimed that nothing has changed. Ho-Ho-Kus Borough Attorney David Bole, who is han- dling the lawsuit for the municipality, told Villadom TIMES last week that the impact of the possible land exchange on the current lease is up in the air. Another interested observer noted that the railroad club’s suit could be settled before the land exchange and construc- tion of a new VFW building could be effected. Bole said the judge must determine whether the club meets the “moral and mental improvement of men, women, and children” standard included under the exemption stat- ute. He added that his opponent has indicated that the build- ing might qualify as a museum, since it houses artifacts related to model railroading. In 2009, Ho-Ho-Kus Tax Assessor Marie Merolla advised Stanley Kober, who was then commander of VFW Post 192, that she had reviewed the lease and property tax exemption forms and found that a change should be made on the VFW building’s tax-exempt status. Merolla said the change was warranted due to the lease with the club and the fact that the veterans have access to the building for meet- ings only once a month and one week before Memorial Day. Merolla noted that the property is being entirely leased to the club, with limited access to the veterans. While the rail- road club is a non-profit, Merolla said it does not meet the statutory requirements for property tax exemption. According to the law covering taxation in leasehold situations, Merolla found that the exemption should be pro-rated and the area used by the veterans should remain exempt. She determined that the remaining portion of the building is taxable, with the tax payable by the lessee. Originally proposed in the 1990s, the lease was pro- moted as a solution to issues being faced by the railroad club and the VFW. The club had recently lost its layout space in Ramsey, and the VFW had approached the council for assistance with building maintenance. In recent years, the club and the VFW have been at odds over the use of the building due to the restrictions placed on the VFW. The terms of the lease, which was renewed in 2002, allow the VFW limited access to the building, a situation that has been an issue since the VFW has become more active. Tiernan will retire this fall Pete Tiernan, the Ho-Ho-Kus Police Department’s motorcycle officer, has confirmed that he will retire as of Oct. 1. He has served the department since 1981. In 2005, Tiernan, a long-time motorcycle enthusi- ast, passed the training course for motorcycle officers. The course is offered at the Bergen County Law & Public Safety Institute in Mahwah and is taught by the Maryland State Police. Tiernan signed up for the course in order to prepare for the Ho-Ho-Kus Police Department’s acquisition of a motorcycle unit. The motorcycle was later donated by two borough residents. The course is for individuals who possess motor- cycle licenses. Participants receive instruction specific to law enforcement situations, such as maneuvering in emergencies. The course is popular, but is physically demanding and has a high dropout rate. The motorcycle allowed Tiernan to ride in areas where a patrol car cannot be used, or might be dif- ficult to use, such as behind buildings, along railroad tracks, and in heavy traffic. No other Ho-Ho-Kus officers are certified to use the motorcycle, and its fate remains unclear. Tiernan is currently not working due to a knee injury for which he recently had surgery. He explained that he missed three steps while walking into the locker room at work. Despite a pending discrimination lawsuit, which he filed this year, Tiernan said he has enjoyed his career, which has been highlighted by various Meritorious Service Awards, and the respect of the residents. J. CRUSCO