VSH Realty, Inc. v. Harding Township

LASSER, J.T.C.

Harding Township (taxing district) has moved to dismiss the complaints filed with the Tax Court in the within matters on the ground that taxpayers failed to prosecute appeals before the *367Morris County Board of Taxation. Since both cases involve the same taxpayers’ attorney, the same defendant, and have similar facts, they have been consolidated for this opinion which is in amplification of the prior ruling of the court. The issue in these cases is whether the Morris County Board of Taxation was justified in dismissing the cases before it for lack of prosecution and, therefore,…