Legal Opinion
Freehold Office Park, Ltd. v. Township of Freehold
New Jersey Tax Court
Decided May 12, 1992PublishedCited by 19 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a local property tax matter in which defendant municipality moves for summary judgment on the ground that the taxpayer has not paid taxes. Defendant relies on N.J.S.A. 54:3-27 which provides as follows:
*436A taxpayer who shall file an appeal from an assessment against him shall pay to the collector of the taxing district no less than the first three quarters of the taxes assessed against him for the current year in the manner prescribed.
On August 7,1990, plaintiff filed a direct appeal with the Tax Court under N.J.S.A. 54:3-21. A copy of the complaint was served on the…
2Cases cited17 opinions
- Gemsco, Inc. v. WallingSupreme Court of the United States · 1945
- Guiseppi v. WallingCourt of Appeals for the Second Circuit · 1944
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Schierstead v. City of BrigantineSupreme Court of New Jersey · 1959
- Schneider v. City of East OrangeNew Jersey Superior Court Appellate Division · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Echelon Glen Cooperative, Inc. v. Voorhees TownshipNew Jersey Superior Court Appellate Division · 1994
- In Re Princeton Office Park v. Plymouth Park Tax Services (069521)Supreme Court of New Jersey · 2014
- Chemical Bank New Jersey, N.A. v. City of AbseconNew Jersey Tax Court · 1992
- Bllum Ltd. v. Bloomfield TownshipNew Jersey Tax Court · 1995
- Lato v. Rockaway TownshipNew Jersey Tax Court · 1997
14 more not listed; retrieve them via the Exa API.