Morey v. Borough of Wildwood Crest

Plaintiffs Wilbert and Jacqueline Morey, now deceased, owned the Pan American Hotel in Wildwood Crest. Their estate appeals from Judge Axelrad’s dismissal of their challenge to 1998 assessed taxes. The Morey’s estate has been substituted as party appellants, but we refer to the estate and appellants as plaintiffs. Judge Axelrad dismissed plaintiffs appeal after they failed to respond in a timely fashion to the assessor’s request for information under N.J.S.A. 54:4-34 (“Chapter 91 request”). Plaintiffs contend that good cause should have excused their failure. We disagree and affirm.

Pursuant…