Eastampton Township v. Maimon & Smith

LARIO, J.T.C.

Defendants, Maimón & Smith, have filed motions for summary judgments to dismiss two separate but related appeals filed with this court by the taxing district from two judgments entered by the Burlington County Board of Taxation (board) respecting rollback taxes imposed on defendant’s land, claiming that the first appeal was untimely filed, and that the board and this court lack jurisdiction to grant the relief requested by the second appeal.

*605As a result of filed affidavits and a hearing held the following facts have been established. Defendants, Maimón & Smith, were the owners of…