Legal Opinion

Wellington Belleville, L.L.C. v. Belleville Township

New Jersey Tax Court

Decided May 10, 2002PublishedCited by 6 opinions

1Opinion of the Court

BIANCO, J.T.C.

This opinion, written in accordance with R. 2:5 — 1(b), amplifies the court’s previous bench opinion of May 10, 2002, which granted defendant’s motion to dismiss the complaints of Wellington Belle-ville, L.L.C. and Kessler Development Corp. (collectively “plaintiff’), for failure to pay taxes as required by N.J.S.A. 54:51A-1. Plaintiff has appealed the dismissal, having filed a notice of appeal with the Superior Court, Appellate Division on or about July 3, 2002.

The referenced matters are before the Tax Court on appeal by plaintiff from the judgments of the Essex County Board of…

2Cases cited9 opinions

  1. General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
  2. Lecross Associates v. City PartnersNew Jersey Superior Court Appellate Division · 1979
  3. New York, Susquehanna & Western Railroad v. VermeulenSupreme Court of New Jersey · 1965
  4. J.L. Muscarelle, Inc. v. Township of Saddle BrookNew Jersey Tax Court · 1995
  5. Stewart v. Hamilton TownshipNew Jersey Tax Court · 1984

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3Cited by6 opinions

  1. DOVER-CHESTER ASSOC. v. RandolphNew Jersey Superior Court Appellate Division · 2011
  2. Huwang v. Hillside TownshipNew Jersey Tax Court · 2004
  3. U.S. Land Resources v. Borough of RoselandNew Jersey Tax Court · 2009
  4. Sun Pipe Line Co. v. Township of West DeptfordNew Jersey Tax Court · 2010
  5. GLOBAL LIFE ENTERPRISES, LLC and 446 BELLEVUE VS. CITY OF TRENTON (TAX COURT OF NEW JERSEY) (CONSOLIDATED)New Jersey Superior Court Appellate Division · 2020

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