West Essex Savings & Loan Ass'n v. Montville Township

KUSKIN, J.T.C.

Plaintiff filed a timely Petition of Appeal with the Morris County Board of Taxation (“County Board”) contesting a 1994 local property tax assessment. Prior to the scheduled hearing date before the County Board, plaintiffs attorney requested an adjournment, which was denied. He then requested that the assessment under appeal be affirmed without prejudice. This request was also denied. When plaintiffs attorney failed to appear at the hearing, the County Board dismissed the appeal for lack of prosecution pursuant to N.J.A.C. 18:12A-1.9(e) which provides:

A petitioner shall be…