Legal Opinion
Pipquarryco, Inc. v. Hamburg Borough
New Jersey Tax Court
Decided January 19, 1996PublishedCited by 8 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiffs petitions of appeal filed with the Sussex County Board of Taxation (the “Board”) were dismissed for failure to prosecute. Plaintiff filed a complaint with the Tax Court, and defendant has moved to dismiss such complaint. The motion is based upon the following provisions of N.J.S.A. 54:51A-l(c)(2):
*416If the tax court shall determine that the appeal to the county board of taxation has been ... dismissed because of appellant’s failure to prosecute the appeal at a hearing called by the county tax board ..., there shall be no review. This provision shall not preclude a review…
2Cases cited6 opinions
- Audubon Volunteer Fire Co. v. Church Const. Co.New Jersey Superior Court Appellate Division · 1986
- VEEDER v. Township of BerkeleyNew Jersey Superior Court Appellate Division · 1970
- VSH Realty, Inc. v. Harding TownshipNew Jersey Superior Court Appellate Division · 1996
- Rutherford v. BOR. OF RUTHERFORDNew Jersey Superior Court Appellate Division · 1994
- S.A.I.J. Realty, Inc. v. Upper Deerfield TownshipNew Jersey Tax Court · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- VSH Realty, Inc. v. Harding TownshipNew Jersey Superior Court Appellate Division · 1996
- Jepson Refrigeration Corp. v. Trenton CityNew Jersey Tax Court · 1996
- Wilshire Oil Co. v. Jefferson TownshipNew Jersey Tax Court · 1998
- Princeton Alliance Church v. Mount Olive TownshipNew Jersey Tax Court · 2010
- ARP Realty Associates v. Washington BoroughNew Jersey Tax Court · 1997
3 more not listed; retrieve them via the Exa API.