Legal Opinion
Sun Pipe Line Co. v. Township of West Deptford
New Jersey Tax Court
Decided July 23, 2010PublishedCited by 1 opinion
1Opinion of the Court
DeALMEIDA, P.J.T.C.
The issue presented is whether N.J.SA. 54:3-27 and N.J.SA 54:51A-1 authorize this court to reduce a taxpayer’s ongoing local property tax payment obligation and eliminate interest and penalties associated with the reduced tax payments, even though all taxes and municipal charges due on the property were paid at the time that the complaint was filed. For the reasons stated more fully below, the court holds that N.J.SA. 54:3-27 and N.J.SA. 54:51A-1 do not authorize such relief and vest in this court the *469limited authority to fix terms for the payment of taxes due and owing at…
2Cases cited16 opinions
- Merin v. MaglakiSupreme Court of New Jersey · 1992
- Bd. of Ed. of Tp. of Neptune v. NEPTUNE TP. ED. ASSOC.Supreme Court of New Jersey · 1996
- Public Service Electric & Gas Co. v. Township of WoodbridgeSupreme Court of New Jersey · 1977
- McMahon v. City of NewarkSupreme Court of New Jersey · 2008
- Lecross Associates v. City PartnersNew Jersey Superior Court Appellate Division · 1979
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3Cited by1 opinion
- DOVER-CHESTER ASSOC. v. RandolphNew Jersey Superior Court Appellate Division · 2011