John Trebour Trustees v. Randolph Township

BIANCO, J.T.C.

This opinion shall serve as the court’s determination of a motion to dismiss the complaint of plaintiff John Trebour Trustees’ (hereinafter “Trebour”), filed by defendant Randolph Township (hereinafter “Randolph”) alleging that Trebour failed to pay taxes pursuant to N.J.S.A 54:3-27.

For the reasons set forth below, Randolph’s motion is denied.

The following facts are not in dispute. On or about March 20, 2009, Trebour filed a single direct complaint with the Tax Court challenging the 2009 local property tax assessments for two properties it owns in Randolph, designated by the…