Dear Records Custodian:

Pursuant to the New Jersey Open Public Records Act (“OPRA”), N.J.S.A. 47:1A-1 et seq., and separately pursuant to the Common Law Right of Access, I request access to and copies of the following identifiable government records maintained by your agency concerning South Seaside Park, its annexation to the Borough of Seaside Park, implementation of that annexation, municipal boundary changes, taxation, municipal revenues, governmental administration, and any state, county, or municipal guidance relating thereto.

If responsive records become available on a rolling basis, I request that responsive records be produced as they become available rather than withholding all responsive records pending completion of review of the entire request.

Unless otherwise specified, the applicable date range shall be January 1, 2024 through the date this request is processed.

For the avoidance of doubt, this request seeks records in the possession, custody, or control of your agency and is not limited to records authored by your agency.

Whenever this request seeks guidance, directives, legal analyses, legal opinions, attorney memoranda, Attorney General opinions, advisory memoranda, implementation documents, recommendations, determinations, reports, or similar records, the request includes all responsive records that were made, maintained, kept on file, received, reviewed, relied upon, circulated, distributed, referenced, or otherwise possessed by your agency in the course of official governmental business, regardless of whether the record originated within your agency or was created by another governmental entity.

Accordingly, any Attorney General Opinion, legal opinion, legal memorandum, advisory memorandum, guidance document, directive, implementation memorandum, determination, recommendation, report, correspondence, or similar record originating from the Office of the Attorney General, Department of Law and Public Safety, Division of Law, Department of Community Affairs, Division of Local Government Services, Division of Taxation, Ocean County Board of Taxation, Ocean County Tax Administrator, county counsel, outside counsel, or any other governmental entity shall be deemed responsive if it was received, maintained, reviewed, relied upon, circulated, distributed, referenced, or otherwise possessed by your agency in connection with South Seaside Park, annexation, municipal boundary changes, taxation, municipal revenues, municipal services, governmental responsibilities, implementation of annexation, or any related subject matter.

I specifically request the following records:

1. Guidance, Directives, Legal Analyses, and Administrative Records

Any memorandum, directive, advisory, legal opinion, attorney memorandum, Attorney General opinion, legal memorandum, implementation memorandum, report, guidance document, checklist, briefing memorandum, written determination, recommendation, analysis, position statement, administrative interpretation, or similar record prepared, received, maintained, reviewed, transmitted, relied upon, or possessed by your agency concerning:

• South Seaside Park;

• annexation or de-annexation;

• municipal boundary changes;

• implementation of annexation;

• municipal governance following annexation;

• tax collection authority;

• tax billing authority;

• assessments;

• ratables;

• municipal revenues;

• revenue allocation;

• revenue transfers;

• revenue remittance;

• municipal services; or

• governmental responsibilities following annexation.

1. Communications Concerning Annexation and Tax Administration

Any correspondence, letter, memorandum, email, report, briefing, recommendation, advisory, or other written communication exchanged between your agency and:

• Berkeley Township;

• the Borough of Seaside Park;

• the Ocean County Board of Taxation;

• the Ocean County Tax Administrator;

• Ocean County Counsel;

• the Ocean County Treasurer;

• the Office of the Attorney General;

• the Department of Law and Public Safety;

• the Division of Law;

• the Department of Community Affairs;

• the Division of Local Government Services;

• the Division of Taxation; or

• any other state, county, or municipal governmental entity,

where the subject line or body references:

“South Seaside Park”

“annexation”

“de-annexation”

“municipal boundary”

“boundary change”

“tax collection”

“tax billing”

“tax revenue”

“revenue transfer”

“revenue allocation”

“ratables”

“assessment”

“municipal services”

or substantially similar terminology.

1. Determinations Regarding Tax Collection Authority

Any record reflecting, discussing, analyzing, interpreting, recommending, advising, or determining:

• whether Berkeley Township retained authority to collect property taxes attributable to South Seaside Park following annexation;

• whether Berkeley Township was authorized, permitted, instructed, advised, or directed to continue issuing tax bills following annexation;

• whether revenues attributable to South Seaside Park were to be retained, transferred, remitted, escrowed, reconciled, or otherwise accounted for;

• whether Seaside Park became entitled to receive property tax revenues attributable to South Seaside Park properties;

• whether any state agency, county agency, or governmental official issued guidance concerning the collection, retention, transfer, accounting, or remittance of tax revenues attributable to South Seaside Park properties; or

• how state, county, or municipal officials were instructed to administer taxation following annexation.

1. Financial, Revenue, and Transition Records

Any report, analysis, financial study, revenue allocation study, fiscal impact analysis, accounting memorandum, transition plan, implementation plan, reconciliation report, remittance analysis, transfer analysis, audit memorandum, or similar record concerning:

• the financial impact of annexation;

• municipal revenues attributable to South Seaside Park;

• allocation of tax revenues;

• transfer of governmental responsibilities;

• transfer of municipal assets or liabilities;

• ratables and assessments attributable to South Seaside Park; or

• implementation of annexation.

1. Meetings, Briefings, Presentations, and Internal Discussions

Any agenda, meeting memorandum, briefing memorandum, presentation, report, informational packet, meeting notes, talking points, executive summary, conference summary, discussion memorandum, or similar record prepared for agency officials concerning:

• South Seaside Park;

• annexation implementation;

• taxation;

• municipal services;

• municipal revenues;

• municipal boundary changes; or

• governmental transition issues.

1. Agreements and Formal Documents

Any draft or executed agreement, memorandum of understanding, settlement proposal, implementation agreement, transition agreement, revenue-sharing proposal, intergovernmental agreement, correspondence agreement, or other formal document concerning:

• South Seaside Park;

• annexation implementation;

• tax collection responsibilities;

• municipal revenues;

• governmental responsibilities;

• municipal assets and liabilities; or

• implementation of annexation.

1. Attorney General and State Legal Consultation Records

Any record reflecting consultations with, requests for advice from, advice provided by, communications with, or recommendations issued by the Office of the Attorney General, Department of Law and Public Safety, Division of Law, or any attorney acting on behalf of the State of New Jersey concerning:

• the legal effect of the South Seaside Park annexation;

• municipal boundary changes;

• taxation authority;

• tax collection authority;

• tax billing authority;

• municipal revenues;

• ratables;

• assessments;

• municipal services;

• implementation of annexation; or

• governmental responsibilities following annexation.

Please provide records electronically where available.

If any portion of this request is denied, please provide:

1. The specific legal basis for the denial;
2. The specific OPRA exemption, privilege, or authority relied upon;
3. A description sufficient to identify the nature of each withheld record;
4. The name and title of the individual responsible for the denial; and
5. For any record withheld under attorney-client privilege, attorney work-product doctrine, deliberative-process privilege, or any other asserted privilege, sufficient information to identify the date, author, recipients, general subject matter, and basis for the privilege claim.

This request is also made pursuant to the Common Law Right of Access. The requested records concern municipal boundary changes, taxation, public revenues, governmental administration, implementation of annexation, intergovernmental decision-making, and the expenditure, collection, allocation, retention, transfer, and administration of public funds. These subjects are matters of substantial public concern directly affecting governmental accountability, public finance, municipal governance, and residents of multiple political subdivisions. Any common-law balancing test weighs strongly in favor of disclosure because the public interest in understanding the legal authority, governmental decision-making, fiscal administration, and implementation of annexation substantially outweighs any generalized governmental interest in nondisclosure.

CERTIFICATIONS

I certify that:

☑ I have not been convicted of an indictable offense under the laws of New Jersey, any other state, or the United States.

☑ I will not use the requested government records for a commercial purpose.

☑ I am not seeking records in connection with a legal proceeding.

I certify the foregoing under penalty of N.J.S.A. 2C:28-3.

Dear Mr. Marthaler:

Thank you for your response. In an effort to reasonably narrow and clarify the request, I provide the following responses to each of the questions contained in your correspondence.

1. Can you clarify on what you are specifically looking for? Is there a specific record that you are looking for with respect to a municipality that would be held at the DCA Division of Local Government Services?

Response:

Yes. I am specifically seeking formal government records maintained by the Division of Local Government Services concerning the annexation of South Seaside Park from Berkeley Township to the Borough of Seaside Park and the implementation of that annexation, particularly records relating to municipal governance, municipal boundary changes, property tax administration, revenue administration, governmental transition, and any guidance or determinations issued or relied upon by the Division concerning those matters.

1(a). Could you make your request more precise to the specific record you are looking for?

Response:

Yes. To clarify and narrow the request, I am seeking the following identifiable categories of records:

1. Any formal guidance document, advisory memorandum, implementation memorandum, bulletin, written determination, position statement, report, recommendation, legal memorandum, legal analysis, Attorney General memorandum, Division of Law memorandum, technical assistance memorandum, Local Finance Notice, or similar formal record maintained by, received by, reviewed by, relied upon by, or possessed by the Division concerning:

• the annexation of South Seaside Park from Berkeley Township to the Borough of Seaside Park;

• implementation of that annexation;

• municipal boundary changes involving Berkeley Township and the Borough of Seaside Park;

• governmental responsibilities following annexation;

• municipal governance following annexation;

• property tax collection authority;

• property tax billing authority;

• municipal revenues;

• ratables;

• assessments; or

• allocation, transfer, remittance, retention, reconciliation, accounting, or administration of property tax revenues attributable to South Seaside Park properties.

2. Any final report, fiscal impact analysis, financial analysis, revenue study, accounting analysis, implementation plan, transition plan, reconciliation report, transfer analysis, audit memorandum, or similar formal record concerning:

• South Seaside Park;

• the annexation of South Seaside Park;

• transfer of governmental responsibilities between Berkeley Township and the Borough of Seaside Park;

• municipal revenues attributable to South Seaside Park;

• tax revenues attributable to South Seaside Park properties;

• ratables and assessments attributable to South Seaside Park properties; or

• implementation of annexation.

3. Any draft or executed memorandum of understanding, implementation agreement, transition agreement, settlement agreement, revenue-sharing agreement, intergovernmental agreement, or other formal agreement maintained by the Division concerning:

• Berkeley Township;

• the Borough of Seaside Park; and

• the annexation or implementation of the transfer of South Seaside Park.

4. Any final determination, advisory opinion, legal opinion, recommendation, memorandum, report, or guidance concerning:

• whether Berkeley Township retained authority to collect property taxes attributable to South Seaside Park following annexation;

• whether Berkeley Township was authorized, instructed, advised, or permitted to continue issuing tax bills for South Seaside Park properties following annexation;

• whether tax revenues attributable to South Seaside Park properties were to be retained, transferred, remitted, reconciled, or otherwise accounted for following annexation; or

• whether the Borough of Seaside Park became entitled to receive tax revenues attributable to South Seaside Park properties.

5. Any records reflecting guidance, recommendations, determinations, advice, or legal analysis received from, provided by, or relied upon from the Office of the Attorney General, Department of Law and Public Safety, Division of Law, Division of Taxation, Ocean County Board of Taxation, Ocean County Tax Administrator, or other governmental entity concerning the annexation of South Seaside Park or taxation issues arising from that annexation, provided such records are maintained by, possessed by, or relied upon by the Division.
6. Is there a specific job title or DCA account for which you are seeking this email information?

Response:

No. To narrow the request and eliminate the need for broad correspondence searches, I withdraw all portions of the request seeking emails, email correspondence, or other communications.

2(a). Are there specific emails you are looking for?

Response:

No. I am no longer seeking emails or email correspondence.

3. Is there a more specific timeframe that is shorter than 2+ years?

Response:

Yes. The request is narrowed to records created, received, maintained, reviewed, relied upon, circulated, distributed, or possessed between January 1, 2025 and the date the request is processed.

For clarity, this request is limited to identifiable formal records maintained by the Division of Local Government Services concerning the annexation of South Seaside Park from Berkeley Township to the Borough of Seaside Park. The request does not seek broad email searches, generalized correspondence searches, or require the performance of research or the creation of new records.

The request remains made pursuant to both the Open Public Records Act and the Common Law Right of Access.

Thank you for your time and consideration.