Legal Opinion
Stewart v. Hamilton Township
New Jersey Tax Court
Decided December 21, 1984PublishedCited by 10 opinions
1Opinion of the Court
LARIO, J.T.C.
This is a motion by defendant to dismiss taxpayers’ 1982 local property tax appeal by reason of their failure to pay the balance of taxes due prior to the filing of their complaint, citing N.J.S.A. 54:2-39 1 which at the time plaintiffs filed their complaint provided in pertinent part as follows: “At the time that a complaint has been filed with the Tax Court, all taxes or any installments, then due and payable for the year for which review is sought must have been paid.”
The undisputed facts are as follows:
Plaintiffs own property in Hamilton Township, Mercer County, designated on…
2Cases cited19 opinions
- Boddie v. ConnecticutSupreme Court of the United States · 1971
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- Parham v. HughesSupreme Court of the United States · 1979
- In Re the Closing of Jamesburg High SchoolSupreme Court of New Jersey · 1980
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- County of Essex v. City of East OrangeNew Jersey Superior Court Appellate Division · 1987
- Echelon Glen Cooperative, Inc. v. Voorhees TownshipNew Jersey Superior Court Appellate Division · 1994
- DOVER-CHESTER ASSOC. v. RandolphNew Jersey Superior Court Appellate Division · 2011
- Rt. 88 Office Assoc. Ltd. v. Township of BrickNew Jersey Tax Court · 1992
- Monsanto Co. v. Town of KearnyNew Jersey Tax Court · 1986
5 more not listed; retrieve them via the Exa API.