Legal Opinion

Town of Phillipsburg v. ME Realty, LLC

New Jersey Tax Court

Decided April 8, 2011PublishedCited by 3 opinions

1Opinion of the Court

BIANCO, J.T.C.

The instant matter comes before the court on motion of plaintiff, Town of Phillipsburg (“Phillipsburg”), to dismiss the counterclaim of defendant, ME Realty, LLC (“ME Realty”) pursuant to N.J.S.A 54:4-34 (“Chapter 91”) and R. 8:7(e). The issues raised are twofold: first, whether ME Realty’s failure to respond to Phillipsburg’s Chapter 91 request necessitates a dismissal of ME Realty’s counterclaim; and, second, in the instance when (as here) the plaintiff is a municipality, whether the 180-day time period prescribed in R. 8:7(e) is triggered by the filing of the municipality’s…

2Cases cited34 opinions

  1. DiProspero v. PennSupreme Court of New Jersey · 2005
  2. F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
  3. Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
  4. Gruber v. Mayor and Tp. Committee of Raritan Tp.Supreme Court of New Jersey · 1962
  5. Douglas v. HarrisSupreme Court of New Jersey · 1961

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3Cited by3 opinions

  1. James-Dale Enterprises, Inc. v. Township of Berkeley HeightsNew Jersey Tax Court · 2011
  2. Yeshivat v. Borough of ParamusNew Jersey Tax Court · 2012
  3. 440 Rt 17 Ptrns LLC v. Borough of Hasbrouck HeightsNew Jersey Tax Court · 2014

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