VSH Realty, Inc. v. Harding Township

The opinion of the court was delivered by

CONLEY, J.A.D.

Plaintiff taxpayer appeals the final judgment of the Tax Court dismissing its 1994 tax appeal from the County Board of Taxation for lack of jurisdiction pursuant to N.J.S.A 54:51A-lc(2). That statute provides in part that “[i]f the Tax Court shall determine that the appeal to the county board of taxation has been ... dismissed because of appellant’s failure to prosecute the appeal at a hearing called by the county tax board ... there shall be no review [by the Tax Court].” The Tax Judge here concluded that the county board correctly…