Fairfield Dev v. Totowa Borough

BIANCO, J.T.C.

This opinion constitutes the court’s decision with respect to the motions filed by defendant, Totowa Borough (“Totowa”), seeking to dismiss the Complaints of plaintiffs, Fairfield Dev c/o 46 Auto Imports (“Fairfield”) and Anton & Simon Schweighardt (“Schweighardts”), in the above captioned matters. Because the issues presented in both cases are identical, we join them for the purposes of this opinion. For the reasons set forth below, Totowa’s motions are denied.

FACTS

Both taxpayers operate income producing property in Totowa. On September 10, 2012, and September 11, 2012, Totowa…