Bllum Ltd. Partnership v. Bloomfield Township
New Jersey Superior Court Appellate Division
1Opinion of the Court
The opinion of the court was delivered by
PETRELLA, P.J.A.D.
Bllum Limited Partnership (Bllum) appeals from the Tax Court’s order dismissing its complaint seeking a review of the judgment of the Essex County Board of Taxation. The Board of Taxation had dismissed its appeal of Bllum’s 1995 property tax *203assessment by the defendant Bloomfield Township on the basis that Bllum had not paid its property taxes within ten days of Bloomfield’s motion to dismiss. See N.J.S.A. 54:3-27; N.J.A.C. 18:12A-1.6. Although Bllum paid those taxes within the forty-five day period for appealing the board’s judgment,…
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