Mase Land Co. v. Jefferson Township

KUSKIN, J.T.C.

Plaintiff filed a timely appeal with the Tax Court from a Judgment of the Moms County Board of Taxation. Thirty-one days after the date of service of the Complaint, defendant filed a counterclaim. Plaintiff now moves to dismiss the counterclaim as untimely. Defendant resists the motion on the grounds that the time limit for filing a counterclaim in an appeal from a county board of taxation judgment is thirty-five days from the date of *441service of the complaint. For the reasons set forth below, I grant plaintiffs motion.

The relevant factual background to this matter is the…