Legal Opinion
Frisina v. City of Newark
New Jersey Tax Court
Decided July 24, 1995PublishedCited by 1 opinion
1Opinion of the Court
SMALL, J.T.C.
Once again this court is called on to examine the payment requirements to perfect an appeal to this court or the county board of taxation added by the amendments to N.J.S.A 54:3-27 in Chapter 75 of the Laws of 1991. In Milltown Indus. Sites v. Milltown Bor., 12 N.J.Tax 581 (Tax 1992), aff'd o.b., 15 N.J.Tax 144 (App.Div.1993), we held that the failure of the appealing taxpayer to pay water, sewer, and electric charges to the munici*359pality would deprive this court of the power to hear a direct appeal of a local property tax assessment. In Route 88 Office Assoc. Ltd. v. Brick Tp.,…
2Cases cited11 opinions
- Schneider v. City of East OrangeNew Jersey Superior Court Appellate Division · 1984
- Lecross Associates v. City PartnersNew Jersey Superior Court Appellate Division · 1979
- Powder Mill I Assoc. v. Hamilton Tp.New Jersey Superior Court Appellate Division · 1983
- Clinton Tp. Citizen's Comm. v. Clinton Tp.New Jersey Superior Court Appellate Division · 1982
- Echelon Glen Cooperative, Inc. v. Voorhees TownshipNew Jersey Superior Court Appellate Division · 1994
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3Cited by1 opinion
- Feesers, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002