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OCEAN PINES, LTD. v. BOROUGH OF POINT PLEASANT

213 N.J. Super. 351 (1986)

517 A.2d 472

OCEAN PINES, LTD., PLAINTIFF-APPELLANT, v. BOROUGH OF POINT PLEASANT, DEFENDANT-RESPONDENT, v. W. CARY EDWARDS, ATTORNEY GENERAL, DEFENDANT-INTERVENOR-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 22, 1986.

Attorney(s) appearing for the Case

Steven R. Irwin and Daniel D. Cronheim, argued the cause for appellant (Mandelbaum & Mandelbaum, attorneys; Steven R. Irwin, on the brief).

Scott D. Buchholz argued the cause for respondent (Lomell, Muccifori, Adler, Ravaschiere & Amabile, attorneys; Scott D. Buchholz, on the brief).

Harry Haushalter, Deputy Attorney General argued the cause for intervenor-respondent (W. Cary Edwards, Attorney General of New Jersey, attorney; Michael R. Clancy, Deputy Attorney General, of counsel, Harry Haushalter, on the brief).

Before Judges FURMAN, DREIER and SHEBELL.

The opinion of the court was delivered by DREIER, J.A.D.

Plaintiff has appealed from a judgment of the Tax Court dismissing plaintiff's complaint for failure to comply with N.J.S.A. 54:4-34. Plaintiff contends that the trial judge misapplied the statute, but, if the judge correctly applied the statute, then the statute itself is unconstitutional.

On February 15, 1984, plaintiff purchased a garden apartment...

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