Legal Opinion
ARP Realty Associates v. Washington Borough
New Jersey Tax Court
Decided January 13, 1997PublishedCited by 1 opinion
1Opinion of the Court
KUSKIN, J.T.C.
In this 1996 local property tax appeal, the defendant Borough of Washington filed a motion to dismiss pursuant to N.J.S.A. 54:51A-1c. which provides:
If the tax court shall determine that the appeal to the county board of taxation . has been ... (2) dismissed because of appellant’s failure to prosecute the appeal at a hearing called by the county tax board .., there shall be no review.
The plaintiff taxpayer filed a Petition of Appeal with the Warren County Board of Taxation contesting the 1996 assessment on the subject property. By notice dated April 18, 1996, the county board…
2Cases cited8 opinions
- VEEDER v. Township of BerkeleyNew Jersey Superior Court Appellate Division · 1970
- VSH Realty, Inc. v. Harding TownshipNew Jersey Superior Court Appellate Division · 1996
- Pipquarryco, Inc. v. Hamburg BoroughNew Jersey Tax Court · 1996
- Rutherford v. BOR. OF RUTHERFORDNew Jersey Superior Court Appellate Division · 1994
- Jepson Refrigeration Corp. v. City of TrentonNew Jersey Superior Court Appellate Division · 1996
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wilshire Oil Co. v. Jefferson TownshipNew Jersey Tax Court · 1998