Lucent Technologies, Inc. v. Township of Berkeley Heights

In this interlocutory appeal, we consider whether there is a time limitation governing when a municipality may file a motion to dismiss a tax appeal that rests on the taxpayer’s false or fraudulent account. In addressing that question in the first instance, the Tax Court concluded generally that there was such a limitation embodied in our Court Rule, see R. 8:7(e), as a result of which the municipality’s dismissal motion was untimely. In an interlocutory appeal, the Appellate Division disagreed. Lucent Techs. v. Twp. of Berkeley Heights, 405 N.J.Super. 257, 963 A.2d 1248 (App.Div. 2009). The…