O'Rourke v. Township of Fredon

BIANCO, J.T.C.

This opinion shall serve as the court’s determination of various motions filed by Defendant, Township of Fredon (hereinafter “Fredon”), in each of the cases listed above, to dismiss each complaint for plaintiffs’ failure to comply with N.J.S.A. 54:3-21, N.J.A.C. 18:12A-1.6(j), and the rules and regulations of the Sussex County Board of Taxation (hereinafter “the County Board”). Since all of these proceedings arise from the same facts and concern the same legal issue, the court, for the sake of expediency, will only address the motion with regard to the appeal filed by plaintiff…