Legal Opinion

Ganifas Trust v. City of Wildwood

New Jersey Superior Court Appellate Division

Decided June 27, 1996PublishedCited by 5 opinions

1Per curiam

In these back-to-back appeals, consolidated for the purpose of this opinion, plaintiffs challenge the Tax Court’s dismissal of their complaints. They argue that the judge erroneously determined that they had failed to prosecute their property tax appeals before the Cape May County Board of Taxation (County Board).- See N.J.S.A. 54:51A-lc(2). We reject the contention and affirm.

Plaintiffs own residential properties in the City of Wildwood (City). In April 1994, they filed separate tax appeals with the County Board, citing as their reasons: “current assessment does not reflect fair market…

2Cases cited5 opinions

  1. Rova Farms Resort, Inc. v. Investors Insurance Co. of AmericaSupreme Court of New Jersey · 1974
  2. Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
  3. Glen Wall Associates v. Township of WallSupreme Court of New Jersey · 1985
  4. VEEDER v. Township of BerkeleyNew Jersey Superior Court Appellate Division · 1970
  5. VSH Realty, Inc. v. Harding TownshipNew Jersey Superior Court Appellate Division · 1996

3Cited by5 opinions

  1. Wilshire Oil Co. v. Jefferson TownshipNew Jersey Tax Court · 1998
  2. Princeton Alliance Church v. Mount Olive TownshipNew Jersey Tax Court · 2010
  3. West Essex Savings & Loan Ass'n v. Montville TownshipNew Jersey Tax Court · 1996
  4. Austin v. Township of PembertonNew Jersey Tax Court · 2010
  5. Fimbel Door Corp. v. Readington TownshipNew Jersey Tax Court · 1998

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