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NNN LAKE CENTER v. TP. OF EVESHAM

Docket No. 005552-2014.

28 N.J. Tax 82 (2014)

NNN LAKE CENTER, LLC BY ONYX EQUITIES, LLC, RECEIVER, Plaintiff, v. TOWNSHIP OF EVESHAM, Defendant.

Tax Court of New Jersey.

Decided: July 28, 2014.

Attorney(s) appearing for the Case

Joseph G. Buro for plaintiff (Zipp & Tannenbaum, LLC, attorneys).

Karen M. Murray for defendant (Caplan, Valenti & Murray, PC, attorneys).

DeALMEIDA, P.J.T.C.

This is the court's opinion with respect to the municipality's motion to dismiss the Complaint for want of jurisdiction because plaintiff, the court-appointed rent receiver for the subject property, is not a "taxpayer . . . aggrieved by the assessed valuation of the taxpayer's property" within the meaning of N.J.S.A. 54:3-21 and lacks standing to challenge the tax year 2014 assessment on the subject property. For the reasons explained more...

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