Legal Opinion
Poll v. City of Plainfield
New Jersey Tax Court
Decided May 19, 1947PublishedCited by 2 opinions
1Opinion of the Court
K/reamee, Commissioner.
This is an appeal from a judgment of dismissal by the Union County Board of Taxation of a petition for a reduction of a real property assessment levied by the City of Plainfield for the year 1946.
The record reveals that the petition of appeal to the Division of Tax Appeals was deposited with the postal authorities for mailing on December 16th and was received at the statutory office of the Division on December 18th.
Since a failure to file a petition of appeal within the period prescribed by statute is a fatal jurisdictional defect, it is within the province of this body…
2Cases cited14 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Gates v. . StateNew York Court of Appeals · 1891
- Sweeney v. . City of New YorkNew York Court of Appeals · 1919
- Gorski's CaseMassachusetts Supreme Judicial Court · 1917
- Claim of Cheesman v. CheesmanNew York Court of Appeals · 1923
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3Cited by2 opinions
- Danis v. Middlesex County Bd. of TaxationNew Jersey Superior Court Appellate Division · 1971
- Sun Life Assurance Co. of Canada v. City of OrangeNew Jersey Tax Court · 1980