Prime Accounting Department v. Township of Carney's Point
New Jersey Superior Court Appellate Division
1Opinion of the Court
The opinion of the court was delivered by
PARRILLO, P.J.A.D.
Taxpayer Bocceli, LLC (Bocceli) appeals the May 21, 2010 judgment of the Tax Court dismissing a tax appeal complaint it filed on behalf of Prime Accounting Department for want of subject matter jurisdiction.1 We affirm.
Some background is in order. Penns Grove Associates (Penns Grove) is the owner of property in Carney’s Point (Township), Salem County. In 1978, Penns Grove leased the property to Howard Johnson’s Company, which constructed a hotel thereon. At the expiration of that lease, on January 11, 1989, Penns Grove leased the…
2Cases cited24 opinions
- Peper v. Princeton University Board of TrusteesSupreme Court of New Jersey · 1978
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Knorr v. SmealSupreme Court of New Jersey · 2003
- Harr v. Allstate Insurance Co.Supreme Court of New Jersey · 1969
- Miller v. MillerSupreme Court of New Jersey · 1984
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3Cited by2 opinions
- Prime Accounting Department v. Township of Carney's PointSupreme Court of New Jersey · 2013
- J & J Snack Foods Sales Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2013