Legal Opinion
Lamantia v. Howell Township
New Jersey Tax Court
Decided February 25, 1992PublishedCited by 9 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a local property tax matter in which the issue before the court, on defendant’s motion to dismiss the complaint, is the timely filing of the petition of appeal with the Monmouth County Board of Taxation. The municipality contends that the county board of taxation has no jurisdiction because of late filing, and hence the Tax Court has no jurisdiction.
*350The subject property is Block 138, Lot 1.55 on Howell Township’s tax map, and it is commonly known as 17 Dogwood Drive. The original assessment for the tax year 1990 was:
Land $ 20,000
Improvements 100,400
Total $120,400.
By a…
2Cases cited9 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Szczesny v. VasquezNew Jersey Superior Court Appellate Division · 1962
- Galloway Township v. PetkevisNew Jersey Tax Court · 1980
- Mayfair Holding Corp. v. Township of North BergenNew Jersey Tax Court · 1982
- Danis v. Middlesex County Bd. of TaxationNew Jersey Superior Court Appellate Division · 1971
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- SSI Medical Serv., Inc. v. STATE, DEPT. OF HUMAN SERV.Supreme Court of New Jersey · 1996
- In Re: Custom Distribution Services Inc., Debtor City of Perth Amboy v. Custom Distribution Services, IncCourt of Appeals for the Third Circuit · 2000
- MacLeod v. City of HobokenNew Jersey Superior Court Appellate Division · 2000
- State v. Eatontown BoroughNew Jersey Superior Court Appellate Division · 2004
- Bllum Ltd. v. Bloomfield TownshipNew Jersey Tax Court · 1995
4 more not listed; retrieve them via the Exa API.