Legal Opinion
Borough of Paramus v. County of Bergen
New Jersey Tax Court
Decided June 12, 1980PublishedCited by 2 opinions
1Opinion of the Court
HOPKINS, J. T. C.
The plaintiff, the Borough of Paramus, filed petitions with the Division of Tax Appeals for the taxable years 1969 through 1978, inclusive, appealing judgments of the Bergen County Board of Taxation which denied applications for a rebate of county taxes under N.J.S.A. 54:4-5. The petitions have been transferred to this court pursuant to N.J.S.A. 2A:3A-26.
A motion has been filed seeking dismissal of the subject action on the grounds that the petitions filed with the Division of Tax Appeals were not timely filed, pursuant to N.J.S.A. 54:2-35, within 30 days of the adoption by…
2Cases cited8 opinions
- Suburban Department Stores v. East OrangeNew Jersey Superior Court Appellate Division · 1957
- Borough of Paramus v. CapelloSupreme Court of New Jersey · 1974
- Borough of Kenilworth v. Board of Equalization of TaxesSupreme Court of New Jersey · 1909
- Borough of Woodstown v. Township of Lower Alloways CreekNew Jersey Superior Court Appellate Division · 1973
- Town of Montclair v. State Board of Tax AppealsSupreme Court of New Jersey · 1941
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3Cited by2 opinions
- Borough of Paramus v. County of BergenNew Jersey Tax Court · 1981
- Ewing Township v. MathesiusNew Jersey Superior Court Appellate Division · 1983