Universal Folding Box Co. v. Hoboken City

The opinion of the court was delivered by

FUENTES, J.A.D.

In this appeal, plaintiff challenges the constitutionality of N.J.S.A. 54:3-27.2, as interpreted by the Tax Court, requiring exhaustion of the municipality’s right to appeal prior to compelling the issuance of a property tax refund. We reject plaintiffs challenge and affirm the decision of the Tax Court in Universal Folding Box Co., Inc. v. Hoboken City, 20 N.J.Tax 1 (2002). A brief procedural history of this case is warranted.

Plaintiff filed a tax appeal challenging the assessment on real property it owned in the City of Hoboken for tax…