City of East Orange v. Township of Livingston

SUNDAR, J.T.C.

This opinion rules on the parties’ respective motions for summary judgment as to this court’s subject-matter jurisdiction for *164tax years 2009 and 2010. Based on the facts in evidence, and for the reasons more fully explained below, the court finds that the incorrect mailing addresses used on the 2009 notices of assessment were not sufficient bases to excuse plaintiffs’ failure to timely challenge those assessments in the Tax Court. Further, plaintiffs did not appeal their 2010 assessments. Plaintiffs’ allegation that defendant’s assessments are unconstitutionally excessive and…