Legal Opinion

Prime Accounting Department v. Township of Carney's Point

Supreme Court of New Jersey

Decided January 17, 2013PublishedCited by 15 opinions

1Opinion of the CourtJustice Patterson

In this case, the Court considers whether a tax appeal complaint that was timely filed pursuant to N.J.S.A. 54:3-21, but named as *496the plaintiff an entity that was not an aggrieved taxpayer within the meaning of that statute, should be dismissed for lack of subject matter jurisdiction. The taxpayer in this case, Bocceli, LLC (Bocceli), is the sublessee of a commercial property in the Township of Carney’s Point (the Township). For several years prior to the filing of Bocceli’s tax appeal, the Township’s tax assessment list and notices incorrectly listed Prime Accounting Department (Prime…

2Cases cited32 opinions

  1. Newman-Green, Inc. v. Alfonzo-LarrainSupreme Court of the United States · 1989
  2. F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
  3. Avdel Corporation v. MecureSupreme Court of New Jersey · 1971
  4. Harr v. Allstate Insurance Co.Supreme Court of New Jersey · 1969
  5. Natalia Flores v. Cameron County, Texas, Cameron County, Texas, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1996

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3Cited by15 opinions

  1. Cona v. Twp. of Wash.New Jersey Superior Court Appellate Division · 2018
  2. Victor Rosario v. Marco Construction and ManagementNew Jersey Superior Court Appellate Division · 2016
  3. Robinson v. ZornNew Jersey Superior Court Appellate Division · 2013
  4. ANTHONY MASTROFILIPPO VS. BOROUGH OF LITTLE FERRY(L-3552-12, BERGEN COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2017
  5. CAROLYN REPKO VS. OUR LADY OF LOURDES MEDICAL CENTER, INC. (L-3559-18, CAMDEN COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2020

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