Schaefer v. Borough of Chatham

BIANCO, J.T.C.

Defendant, Borough of Chatham (“Borough”) moved to dismiss the complaints of the plaintiffs, Norman Schaefer and John K. Fauver Jr. et al (“Taxpayers”) for lack of jurisdiction, since the Taxpayers’ appeals had been dismissed by the Morris County Board of Taxation (“Board”) for lack of prosecution. The Borough’s motions were denied on the record after oral argument; this opinion amplifies the court’s oral decision.

I. Facts

The Taxpayers respectively filed property tax appeals before the Board which were scheduled for hearings on May 23rd, 2012. The Taxpayers retained the services…