Legal Opinion

S.A.I.J. Realty, Inc. v. Upper Deerfield Township

New Jersey Tax Court

Decided March 8, 1983PublishedCited by 5 opinions

1Opinion of the Court

LARIO, J.T.C.

This is a motion by defendant for summary judgment to dismiss plaintiff’s appeal from a judgment of the Cumberland County Board of Taxation. Defendant’s motion is based upon its claim that this court lacks jurisdiction in that plaintiff’s petition of appeal to the county board was dismissed for lack of prosecution.

Plaintiff S.A.I.J. Realty, Inc., a New Jersey corporation, filed a petition of appeal with the county board for a reduction of the assessment placed by Upper Deerfield Township on plaintiff’s real property listed on defendant’s tax map as Block 129, Lot 3.

On September…

2Cases cited3 opinions

  1. Allegro v. Afton Village Corp.Supreme Court of New Jersey · 1952
  2. Pepe v. UrbanNew Jersey Superior Court Appellate Division · 1951
  3. VEEDER v. Township of BerkeleyNew Jersey Superior Court Appellate Division · 1970

3Cited by5 opinions

  1. VSH Realty, Inc. v. Harding TownshipNew Jersey Superior Court Appellate Division · 1996
  2. Pipquarryco, Inc. v. Hamburg BoroughNew Jersey Tax Court · 1996
  3. Rutherford v. BOR. OF RUTHERFORDNew Jersey Superior Court Appellate Division · 1994
  4. Verden Realty Management Co. v. City of East OrangeNew Jersey Tax Court · 1983
  5. ARP Realty Associates v. Washington BoroughNew Jersey Tax Court · 1997

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