The long arm of the law has gone cyber. As the 21st century criminal has moved into realms and dimensions never before dreamed of by yesterday’s cop on the beat, law enforcement agencies are in hot pursuit.

The vast reach of the Internet continues to shrink the world – there are more than 200 million Internet users in the United States alone –increasing the likelihood that you or someone you know will become a victim of cyber crime.

The pervasive nature of crime committed with the use of computers runs the gamut from loss of proprietary corporate information to the loss of life and more commonly includes the theft of sensitive personal information – social security, bank account or driver’s license numbers or the contents of a personal file.

No less hurtful or compromising is the loss of innocence and trust.

The Internet has provided millions of criminals worldwide with a platform to seek vengeance or riches at the expense of unsuspecting victims. From predators exchanging child porn to scammers stealing identities, cyber crime does not discriminate, reaching into button-down corporate board rooms and the chat rooms of naïve teens around the clock and around the world. Cyber criminals are as likely to strike from a basement apartment in Elizabeth or Scotch Plains as a walkup loft in London, Amsterdam or Montreal.

As cyber crime becomes more pervasive and more sophisticated, local law enforcement agencies are adapting and responding, according to Sgt. Michael Hoose, who heads the Union County Prosecutor’s Office High-Tech Task Force, one of the first in New Jersey.

It is difficult to profile the cyber criminal, according to Hoose. He lists jilted lovers, disgruntled employees, jealous parents, thieves, con men, child molesters and other perverts, malcontents, miscreants and devious cyber junkies as the most common.

The high tech crime unit, created in 1999, has handled several thousand cases over the last few years, everything from identity theft and child pornography cases to homicide investigations, insurance fraud and human trafficking, according to John Holl, public information officer for the Union County Prosecutor’s Office.

“Computers have not only changed the every-day lives of citizens, but also the way criminals operate,” said Union County Prosecutor Theodore Romankow. “As such, we have implemented a number of initiatives in recent years to monitor and apprehend people who use technology to commit crimes.”

“When you think about it, there are no boundaries for computer crimes, they’re pretty much involved in every facet of criminal investigations today,” said State Police Det. Sgt. Stan Field, who heads the Cyber Crimes unit.

“More and more, we do work  with the counties and local police departments,” Field said. “There are more police departments better trained and equipped to handle this than there were four or five years ago. What we’re starting to see is that when a crime comes in, the local departments are more apt to work it instead of calling for help.”

Field and Hoose agree that child pornography and stalkers on the Internet are the most troubling.

“We’re brought up and taught not to talk to strangers, and these kids don’t understand or don’t care,” Hoose said. “They go on these social networks, MySpace, FaceBook, and they let them in their house everyday.”

The unregulated nature of the Internet does little to discourage such activity. “There are criminals out there who launch viruses, but there are anti-virus products we can install and firewalls to help protect against attacks,” said Sara Peters, senior editor of the Computer Security Institute in New York City. “The trouble right now is that there are malicious people who can use legitimate functionalities like FaceBook, MySpace or Google, common components of our every day lives, in really bad ways.

“People can open themselves up for trouble without knowing that they are doing so. That’s  becoming a major concern; how do you protect against something that is legal without making it impossible for good people to use the functionality the way they are intended to be used?”

Hoose, who presents a “Be Cyber Safe” class on cyber crime for schools, civic organizations and business groups in Union County, delivers a consistent message.

“Parents are not paying attention to what their kids are doing online,” he said. “Don’t let them have a computer in their bedrooms – put it in the family room where you can keep an eye on what they’re doing.”

In October, the Union County Prosecutor’s Office arrested a Fanwood businessman and a Plainfield pastor, in separate, unrelated cases involving invasion of privacy, child endangerment and sexual assault on minors. Both cases involved contacts on the computer between the two men charged and their alleged victims, according to Hoose.

A third case still unfolding involves a Linden resident, a teacher at an unnamed Union County school who had attended one of the “Be Cyber Safe” presentations, according to Hoose. The teacher engaged in an

The subprime mortgage disaster and the implosion of the real estate market are by now well documented. There has been perhaps no better time in recent memory to consider filing a property tax appeal in order to reduce the tax burden on properties that may be losing market value.

Property taxes constitute a significant expense for both residential and commercial owners of real property. Minimization of this burden, by way of a tax appeal, can greatly influence the sale or development of real estate. By taking advantage of this unique opportunity, owners of real property and lessees responsible for property taxes can greatly reduce their expenses associated with the ownership and development of buildings and land.

A real property tax is a tax on the value of land and improvements. Real property is valued, for taxation purposes, at its fair market value. This value is one that a willing buyer would pay a willing seller, both with adequate knowledge, in an arms-length transaction in the open market. Municipal assessors formulate assessments based on this

There are three general methods of valuing real property: the sale approach, the cost approach and the income approach. Use of these three approaches to value depends on the type of property being valued.

The sale approach, or market approach, seeks to determine value by comparing sales of properties similar to the subject property. Of course, the probative value of this method depends on the availability of sales of properties that are truly comparable to the subject property.

Accordingly, adjustments are made to account for differences in the properties compared.

This method is predominant in the valuation of residential properties and other properties for which comparable sales are available. To the extent that comparable sales are available, this method will be most probative of fair market value.

The cost approach, or replacement cost approach, seeks to determine value based on what it would cost to recreate or replace the subject land and improvements. Various market indexes and references may be utilized to estimate the cost to recreate the subject improvements. Such costs are then reduced to take into account depreciation and obsolescence. Actual construction cost figures may also be utilized, and such figures can be trended to apply to specific valuation dates.

Because land is unique, the land component must still be valued under the market approach discussed above. This land value is then added to the cost determination to reach the fair market value under the cost approach. The cost approach to valuation is utilized where the subject property is specially designed for a specific purpose, for which no market readily exists. Such “special purpose property” includes power plants, refineries and specialized manufacturing plants.

The income approach, or income capitalization method, is used to value income producing property. This approach views the subject property as an investment from which a stream of income is the desired result.

First gross income is established, and this figure is reduced by a vacancy and loss allowance to arrive at a net income for the property. This figure is further reduced by expenses to produce net operating income. Net operating income is then capitalized by the appropriate rate to produce the property’s true value, that is, the present value of the stream of income desired.

The income capitalization method is appropriate for the valuation of apartment buildings, hotels and other commercial property.

The Appeals Process

In New Jersey, appeals of real property tax assessments must be filed on or before April 1 of the current tax year, or within 45 days of the issuance of a Notice of Change in Assessment. This is done by filing a petition of appeal with the County Board of Taxation of the county in which the property is located. If the real property’s assessed value is greater than $750,000, the taxpayer may file an appeal directly to the Tax Court.

Taxpayers who are unhappy with their results at the County Board level may file an appeal to the Tax Court within 45 days of the County Board judgment. Appeals from Tax Court judgments may be brought to the Superior Court, Appellate Division. Such appeals must be filed within 45 days from the Tax Court judgment.

In accordance with New Jersey law, owners of income-producing property are required, upon written request, to provide municipal assessors with income information and title papers. Assessors utilize information obtained through these Chapter 91 requests in valuing real property. Failure to provide this information within the time prescribed bars the  taxpayer from filing an appeal. In such instances, the taxpayer will only be entitled to a reasonableness hearing with respect to the property assessment.

New Jersey legislation provides for the Freeze Act, which offers additional relief to taxpayers successful in appealing tax assessments. The Freeze Act provides that final judgments of the Tax Court are binding upon the taxing district for the assessment year, and for two years succeeding the judgment year.

The Freeze Act will not apply where there has been a change in value after the assessment date. The Freeze Act also will not apply where the property has been the subject of an addition qualifying as an added assessment, a condominium or cooperative conversion, a subdivision or a zoning change.

The binding effect of the Freeze Act will also terminate with the tax year immediately preceding the year in which a program for complete municipal revaluation has been put

into effect. With the added benefits provided by the Freeze Act, taxpayers appealing their assessments may enjoy up to three years of relief. In the right case, a property tax appeal offers an opportunity to achieve substantial savings. Potential appeals should be reviewed and evaluated carefully to ascertain that an appeal is appropriate.

Clients and cases handled by the law firm McCarter & English reflect the depth and diversity of property owners who can seek property tax appeal. The firm has tried cases and negotiated assessment reductions for a wide variety of classes of property, including manufacturing facilities, newspaper/printing press facilities, office buildings and complexes, hotel facilities, condominium and co-operative complexes, and vacant land, including wetlands properties. The firm has developed particular expertise with sites impacted by contamination, environmental regulations and stigma.

.Inside Views

Almost all of us have some kind of insurance or another. It can be car insurance or health insurance. Homeowners, workman’s comp and life insurance are common. There are a myriad of types of insurance.

Now if you pay your premium you expect to get coverage when  you file a claim. And if you find that the administrators of the insurance  have used your claim money to pay something else, like their gambling debts, you’ll be pretty mad. In fact, there are laws against misappropriating funds that have been put into the care of a trustee, and usually people who do this are liable to go to jail.

Except for the jail part, this is exactly what has happened with New Jersey’s Unemployment Insurance Trust Fund. This fund was set up to provide income for people when they lose their job. It is not charity, it is insurance, and employers and employees both make contributions

Now that the economy is turning south and unemployment is skyrocketing, the need for the Unemployment Trust Fund has never been greater. Unfortunately its resources have never been more meager. It isn’t that we haven’t been paying our premiums; rather it is the governor and the Legislature who have been diverting our money for their own ends.

Over the last few years, more than $4 billion has been diverted from the Unemployment Trust Fund. This has been over the vocal objections of the Gateway Regional Chamber of Commerce and every other business group in the state.

Businesses and their employees pay about $2 billion into the fund each year. In 2004, the fund was carrying a balance of $3 billion, before it was raided. A couple of months ago, the fund balance had fallen to $161 million. Last month, claims were $169 million, up almost 25 percent from November 2007.

Right now, the Unemployment Trust Fund is barely self-sustaining. With claims expected to climb each month well into 2009, the only thing that will save it is a big increase in unemployment taxes. Nearly $400 million, or a 20 percent increase in the total collections, will be necessary.

But, as the labor force contracts, because businesses close their doors or cut their workforce, the increased burden will fall on fewer people. So, whether we like it or not, we are looking at a major tax increase, all because the government diverted the surplus.

The money was taken from the fund to pay for the state’s charity care program. While stealing from Peter (the unemployed) to pay Paul (the uninsured) may have seemed like a good idea, the fact is that being unemployed and uninsured tend to go hand in hand: the more people who lose their jobs, the more people who lose their insurance.

For years the Gateway Chamber has argued that the state’s charity care program needs its own funding source. Charity Care is an important government policy. No one should be denied care because they don’t have insurance.

However, if we as a state make this decision, we should also be cognizant that someone has to bear the cost, and that should not be the people who have just lost their jobs. The Legislature in its usual fashion has done what is expedient, not what is right.

Unfortunately government is not held to the same standard as business. Those in government make laws, but then do not apply them to themselves. If they did, a whole bunch of blackguards would be looking at jail time.

James Coyle

President

For the fiscal year starting in July, Corzine has said, “All things are on the table.”

That willingness to consider all options – from renegotiating vender contracts to reviewing state collective bargaining agreements – is both necessary and prudent. The New Jersey constitution requires the governor to submit to the state Legislature a balanced budget. Projected revenue and spending must match.

Past administrations have achieved this by borrowing from Peter to pay Paul, through slight of hand and by raising taxes, particularly on the business community. This last option is one that should not be on the table.

The Corzine administration has worked hard to rebuild New Jersey’s tattered reputation as being one of the least business-friendly states in the nation. New Jersey’s business environment had become so hostile that businesses have been leaving the state in droves for years. High commercial property taxes and burdensome fees and regulations have long made neighboring states attractive options for businesses of all sizes. Recent passage of paid time off was one more punch to the gut of a business community already gasping for air.

New Jersey has lost more than 14,000 private-sector jobs and today ranks near the bottom in the nation in rate of job creation, the New Jersey Business and Industry Association (NJBIA) recently reported. (A Rutgers study found New Jersey was 41st in the nation in its rate of private-sector employment growth in 2006 and 2007, NJBIA said.)

The association’s 2009 Business Outlook Survey also revealed a gloomy outlook for the immediate future. The report showed that hiring plans of New Jersey employers for the coming year are at an 18-year low, with only 17 percent of respondents saying they plan to expand hiring in 2009. Only 12 percent identified New Jersey as a good place to expand operation, a 25-year low.

This is not entirely New Jersey’s fault. The economic downturn is national and global and nearly 70 percent of the survey respondents report their industries are either in or entering a recession. That is beyond the control of Governor Corzine or anyone else in Trenton.

In those areas the governor and Legislature can control they have made great strides in helping the state’s business community regain its footing. Most recently, for example, the Legislature passed and Governor Corzine signed legislation to allow for the deduction of corporate business taxes over a longer period of years, similar to other states, giving New Jersey another carrot for retaining businesses that might otherwise consider relocating.

Other bills being considered as part of the governor’s stimulus plan include legislation to loosen credit for small and medium-sized businesses; simplify business taxes; and help create jobs.

This is a trend that must continue if New Jersey is to weather the storm and remain economically strong. New Jersey government leaders must resist the temptation to tax the business community as a way of avoiding other sacrifices that might seem more politically dangerous.

State labor leaders will claim betrayal if approached to help shoulder the load.

Educators will decry delays in capital investments in schools as an abandonment of our youth. Commuters will attempt to roadblock curtailments in transportation, hikers will march against reductions in services at state parks and art lovers will draw the curtain at cuts in endowments. All will rally for their personal causes and demand cuts come from elsewhere. Elsewhere cannot be New Jersey’s old faithful – businesses with their supposed deep pockets and ability to take one for the team.

New Jersey’s business community continues to contribute tax revenue to the state and employ vast numbers of residents, helping them pay their mortgages, buy goods and services and send their children to college. As the economy has worsened and margins have thinned, New Jersey’s businesses have tightened their belts, worked longer hours and looked for innovative approaches for drawing customers.

They have not gone to Washington or Trenton seeking a bailout. They only ask not to be the bailout one more time.

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Capital One Bank recently announced that Rob Anderson has been named chief financial officer for commercial banking. A senior vice president in the bank’s finance group, Anderson oversees financial management activities of the commercial banking segment. He joined Capital One from Bank of America. Anderson earned a bachelor’s degree in accounting from Ohio State University and a master’s degree in business administration from  Pepperdine University, California. He is a Certified Public Accountant.

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WS+B also announced the addition of David Camarneiro as semi-senior accountant, and Daniel Bennett, Jessica Offer and Fabiana Costa Siqueira as staff accountants.

Camarneiro is a graduate of Baruch College-CUNY in New York with a master’s degree in accounting. Bennett is a recent graduate of Saint Peter’s College with a bachelor’s degree in accounting. Offer is also a recent graduate, earning a bachelor’s  degree in accounting from Ramapo College of New Jersey. Siqueira is a graduate of Kean University with a bachelor’s degree in accounting.

Trinitas Comprehensive Cancer Center (Trinitas CCC) has announced it now offers  High-Dose Rate (HDR) Brachytherapy within the center itself. Trinitas CCC was able to relocate this service to its building on the Trinitas Hospital campus through a generous contribution from Henry Hill Carroll, a now deceased donor who was an active volunteer at Elizabeth General Medical Center. By doing so, patients are able to receive treatment comfortably and conveniently within the cancer center.

The Irish Business Association, the newest member organization of the Gateway Regional Chamber of Commerce, has announced its officers for 2009. Al Nunan and Neil Conlan of Capital One Bank have been elected president and treasurer, respectively; Bob Flanagan of Red Flannel marketing design firm will serve as vice president; and Christopher Reardon of Reardon Communications Group was named secretary.

The IBA meets monthly on the third Tuesday to promote business relationships and personal interaction among Irish-born and Irish-Americans throughout New Jersey.