L.S. Village, Inc. v. Township of Lawrence

Plaintiff appeals from a June 20, 1985 judgment dismissing its complaint “for failure to file in a timely manner,” but defendant did not cross-appeal from dismissal of its counterclaim. The operative facts were stipulated and the question presented was the validity of rollback taxes for tax years 1980, 1981 and 1982 in view of the September 23, 1982 determination in Centex Homes of N.J., Inc. v. Manalapan Tp., 4 N.J.Tax 599 (Tax Ct.1982), certif. granted 94 N.J. 517, 468 A.2d 175 (1983), remanded to App.Div., 95 N.J. 218, 470 A.2d 433 (1983), app. dism. upon stipulation (May 24, 1984), that…