Bear's Nest Condominium Ass'n v. Bergen County Board of Taxation

PIZZUTO, J.T.C.

Defendants have moved to dismiss this action, which was brought to obtain review of the approval by the Bergen County Board of Taxation (County Board) of a partial re-assessment of taxable real property within the Borough of Park Ridge for tax *239year 2006. At the time the motions were filed, Bear’s Nest Condominium Association (Association) was joined as plaintiff together with owners of two condominium units within the Bear’s Nest complex. The claims of those owners have since been voluntarily dismissed and the Association is now the sole plaintiff.

N.J.S.A. 54:4-23, in…