Wilshire Oil Co. v. Jefferson Township

KUSKIN, J.T.C.

Plaintiff filed appeals with the Morris County Board of Taxation contesting the 1998 assessments on twenty properties in Jefferson Township. On the scheduled hearing date, May 5,1998, plaintiffs counsel appeared before the county board, but was not prepared to present testimony because of the unavailability of a witness. After the county board denied his request for adjournment, he attempted to call the Township Assessor as a witness. The county board refused to permit such testimony. The board then granted the Township’s motion for dismissal of the appeals, and entered…