Legal Opinion
Millwork Installation, Inc. v. State of New Jersey Department of Treasury
New Jersey Tax Court
Decided July 16, 2010PublishedCited by 1 opinion
1Opinion of the Court
DeALMEIDA, P.J.T.C.
The issue before the court is whether R. 4:50-1 vests this court with jurisdiction to vacate a Certificate of Debt issued against a taxpayer by the Director, Division of Taxation pursuant to N.J.S.A. 54:49-12. For the reasons stated more fully below, the court concludes that a taxpayer may not use R. 4:50-1 as a vehicle for challenging the validity of a Certifícate of Debt issued by the Director. Plaintiffs complaint, therefoi’e, is dismissed for lack of jurisdiction.
I. Findings of Fact and Procedural History
The material facts are not in dispute. Plaintiff Millwork…
2Cases cited16 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Deg, LLC v. Township of FairfieldSupreme Court of New Jersey · 2009
- Prospect Hill Apts. v. FlemingtonNew Jersey Tax Court · 1979
- Prospect Hill Apts. v. Borough of FlemingtonNew Jersey Superior Court Appellate Division · 1979
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3Cited by1 opinion
- Christopher Gill v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2025