Austin v. Township of Pemberton

DeALMEIDA, P.J.T.C.

In these cases, which were consolidated for the purpose of this opinion, the court determines that a taxpayer’s testimony before a County Board of Taxation regarding the taxpayer’s recent purchase of his or her residence, including the characteristics of the property, the circumstances surrounding the purchase, and the purchase price, constitutes sufficient evidence to preclude dismissal of the taxpayer’s appeal for lack of prosecution. As a result of this holding, defendant’s motions pursuant to N.J.S.A. 54:51A-1(c)(2) to dismiss the complaints in these matters for failure…