Southway, Peter & Lena v. Wyckoff Township

PIZZUTO, J.T.C.

Plaintiffs sought to contest the 1998 local property tax assessment on them residence by petition filed with the Bergen County Board of Taxation on or about August 13, 1998. The Board dismissed the petition as untimely filed, and in this action plaintiffs seek review of the dismissal and ultimately of the assessment.

For the tax year in question, N.J.S.A. 54:3-21 permitted the filing of tax appeals on or before April l.1 It is not contested that plaintiffs’ petition was filed after this date. The taxing district has moved to dismiss the Tax Court action on the ground that…