Legal Opinion
Jepson Refrigeration Corp. v. Trenton City
New Jersey Tax Court
Decided March 25, 1996PublishedCited by 6 opinions
1Opinion of the Court
HAMILL, J.T.C.
This is a motion to dismiss the complaint pursuant to N.J.SA 54:51A-l(c) for failure to prosecute at the county board of taxation.
Plaintiff Jepson Refrigeration Corporation appealed its 1995 local property tax assessments on seven contiguous lots in the City of Trenton. Although at least two of the assessments far exceeded the $750,000 threshold, Jepson chose to file its appeals with the Mercer County Board of Taxation rather than direct with the Tax Court as it could have done under N.J.SA 54:3-21. The county board scheduled a hearing on the seven parcels for July 25, 1995.…
2Cases cited10 opinions
- Ocean Pines, Ltd. v. Borough of Point PleasantSupreme Court of New Jersey · 1988
- Township of Washington v. GouldSupreme Court of New Jersey · 1963
- Audubon Volunteer Fire Co. v. Church Const. Co.New Jersey Superior Court Appellate Division · 1986
- VEEDER v. Township of BerkeleyNew Jersey Superior Court Appellate Division · 1970
- Gottdiener v. Township of RoxburyNew Jersey Tax Court · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cassini v. City of OrangeNew Jersey Tax Court · 1997
- VSH Realty, Inc. v. Harding TownshipNew Jersey Superior Court Appellate Division · 1996
- Mountain View Crossing Investors LLC v. Township of WayneNew Jersey Tax Court · 2003
- Freehold Borough v. Nestle USANew Jersey Tax Court · 2003
- ARP Realty Associates v. Washington BoroughNew Jersey Tax Court · 1997
1 more not listed; retrieve them via the Exa API.