Legal Opinion

Jos. L. Muscarelle Dev. Co. v. Manalapan Tp.

New Jersey Tax Court

Decided July 8, 1993PublishedCited by 7 opinions

1Opinion of the Court

HAMILL, J.T.C.

In this local property tax matter, I rendered an opinion from the bench on July 8, 1993, granting defendant township’s motion to dismiss plaintiff’s complaint for nonpayment of taxes pursuant to N.J.S.A 54:3-27. Judgments pertaining to the various lots were issued on July 23 and July 26, 1993. Plaintiff filed a notice of appeal on September 1,1993. Pursuant to R. 2:5-1 this opinion supplements my prior oral opinion.

The complaint, filed on March 31, 1993, challenges the assessment for the 1993 tax year on 14 contiguous parcels of real property located in the Township of…

2Cases cited16 opinions

  1. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  2. F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
  3. General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
  4. City of Newark v. FischerSupreme Court of New Jersey · 1950
  5. Schneider v. City of East OrangeNew Jersey Superior Court Appellate Division · 1984

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3Cited by7 opinions

  1. Paulison Ave. Assoc. v. Passaic CityNew Jersey Tax Court · 1999
  2. Vermont Golf Association, Inc. v. Department of TaxesSupreme Court of Vermont · 2012
  3. Caven Point Assoc. v. City of Jersey CityNew Jersey Tax Court · 1995
  4. Frisina v. City of NewarkNew Jersey Tax Court · 1995
  5. J.L. Muscarelle, Inc. v. Township of Saddle BrookNew Jersey Tax Court · 1995

2 more not listed; retrieve them via the Exa API.

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