Milltown Industrial Sites v. Milltown Borough

ANDREW, J.T.C.

The issue in this local property tax case is whether plaintiffs complaint must be dismissed for its failure to pay delinquent municipal utility charges. Stated another way, the question is *582whether the phrase “municipal charges” in N.J.S.A. 54:3-27 includes water, sewer, electric and other municipal utility charges, and thus, requires dismissal of a local property tax complaint if these charges are not paid as directed by the statute. Plaintiff, Milltown Industrial Sites, challenges the 1992 local property tax assessment on its property located at Ford Avenue, Milltown Borough,…