City of Trenton v. Ewing Township

MENYUK, J.T.C.

This matter comes before the court on the motion of defendant Ewing Township (Ewing) to dismiss the complaint on the ground that plaintiff City of Trenton (Trenton) failed to pay taxes as required by N.J.S.A. 54:51A-1b. Trenton opposes the motion. It relies upon N.J.S.A. 54:51A-3, which exempts a taxpayer from the tax payment requirements of N.J.S.A. 54:51A-1b when the tax appeal is premised upon a claim that the subject property is exempt from taxation. In response, Ewing effectively moves for summary judgment on the issue of Trenton’s entitlement to exemption, contending that…