Passarella v. Township of Wall

MENYUK, J.T.C.

This is a local property tax appeal of a judgment of the Monmouth County Board of Taxation affirming an assessment on a vacant parcel of land for the tax year 2002. The matter was tried on September 3, 2003. At the close of plaintiffs ease, the defendant municipality, Wall Township, moved for dismissal. For the reasons set forth in a bench opinion, I granted the motion. Plaintiff Susan Passarella filed a notice of appeal with the Superior Court, Appellate Division, on or about October 10, 2003. This opinion is written to amplify my bench opinion in this matter, as permitted by…