If a firm sublets office space to an attorney who sits on the county board of freeholders, can the firm still appear before the county board of taxation?

Plain-English summary

A firm of attorneys proposed to sublet some of its space to other attorneys, one of whom was a member of the county board of freeholders, and asked whether the firm could continue to practice before the county board of taxation in the county where the subtenant attorney was a freeholder.

The Committee had dealt with related aspects of the problem before. In Opinion 106 it said it is improper for a county attorney to appear before the county board of taxation. Under R. 1:15-4, the limitation on practice imposed by R. 1:15 on an attorney extends to partners, employers, employees, or office associates, and, per Opinion 22, the term "office associate" includes an attorney renting space from another attorney. Because what is prohibited for the county attorney is prohibited for the freeholder attorney, and because the freeholder attorney was an office associate of the inquirer, the Committee concluded it would be improper for the inquirer or anyone in his firm to appear before the county board of taxation.

Currency note

This opinion was issued in April 1971, before New Jersey's September 13, 1971 adoption of the Disciplinary Rules (Code of Professional Responsibility), so the Committee was applying the Canons of Professional Ethics, the court rules then in force, and its own prior opinions. It also predates the 1984 Rules of Professional Conduct and all later revisions, and the cited court-rule numbers have since changed. The imputed government-conflict principles it applied are now treated under RPC 1.11 and RPC 1.7. Treat this page as historical context, not current guidance. Verify against current rules before relying on any specific rule or requirement mentioned here.

Common questions

Q: Does renting space to a county official limit the landlord firm's practice?

A: Yes. The Committee treated the freeholder subtenant as an "office associate," so the firm could not appear before the county board of taxation.

Q: Why is a subtenant treated like a partner for conflict purposes?

A: Under R. 1:15-4 the practice limitation extends to office associates, and Opinion 22 defines "office associate" to include an attorney renting space from another attorney.

Background and rules framework

The opinion applied the Committee's rule (Opinion 106) that a county attorney may not appear before the county board of taxation, extended through the "office associate" concept of R. 1:15-4 and Opinion 22 to a firm renting space to a freeholder. In current New Jersey terms the analysis falls under RPC 1.11 and RPC 1.7.

Citations and references

Court rules:

• R. 1:15-4 and R. 1:15 (limitations on practice; extension to office associates), Rules Governing the Courts of New Jersey

Other opinions cited:

• NJ ACPE Opinion 106, 90 N.J.L.J. 97 (1967)
• NJ ACPE Opinion 22, 87 N.J.L.J. 13 (1964)

See also

• NJ ACPE Op. 214: Lawyers Tied to a Municipal Agency Practicing Before Other Agencies
• NJ ACPE Op. 217: Municipal Utilities Authority Attorney and Town Agencies
• NJ ACPE Op. 204: County Counsel Representing Private Clients Before Municipal Bodies

Source

• Full text (Justia mirror): https://law.justia.com/cases/new-jersey/advisory-committee-on-professional-ethics/2004/acp202-1.html
• Issuing authority: New Jersey Supreme Court Advisory Committee on Professional Ethics, via the NJ Courts Supreme Court Committees page

Original opinion text

Reproduced from a full-text mirror of the official opinion for research purposes. The linked official source controls.

94 N.J.L.J. 309, April 22, 1971

OPINION 202

Conflict of Interest Freeholder - Associate

A firm of attorneys proposes to sublet some of its space to other attorneys, one of whom is a member of the county board of freeholders. We are asked whether the firm may continue to practice before the county board of taxation in the county where the subtenant attorney is a freeholder.

We have dealt with related aspects of this problem in earlier opinions. Specifically in Opinion 106, 90 N.J.L.J. 97 (1967), we said that it is improper for a county attorney to appear before the county board of taxation. Much of what we said there applies here. R. 1:15-4 provides that the limitation on practice imposed by R. 1:15 on an attorney extends to partners, employers, employees or office associates. The term "office associate" includes an attorney who is renting space from another attorney. See Opinion 22, 87 N.J.L.J. 13 (1964).

Opinion 106 deals with the county attorney's appearance before the county board of taxation. It is clear that what is prohibited for the county attorney is prohibited for the freeholder attorney.

Since the freeholder attorney is an office associate of the inquirer, it would be improper for the inquirer or anyone in his firm to appear before the county board of taxation.