Milltown Industrial Sites v. Borough of Milltown

In this appeal from a decision of the Tax Court, Milltown Industrial Sites (Milltown) challenges the determination that N.J.S.A 54:3-27 required it to pay municipal utility charges as *145part of all municipal charges in addition to real estate taxes before it could maintain a tax appeal.

Milltown contends that the phrase “municipal charges” in the statute was not intended to include electric, sewer and water charges as “municipal charges” within the scope of N.J.S.A. 54:3— 27. It argues that payment of such charges should not be held to be a condition for maintaining a real estate tax appeal.…