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FAIR LAWN BOROUGH v. BLUE HILL ASSOCIATES

3 N.J. Tax 55 (1981)

FAIR LAWN BOROUGH, PLAINTIFF, v. BLUE HILL ASSOCIATES, DEFENDANT.

Tax Court of New Jersey.

July 2, 1981.

Attorney(s) appearing for the Case

Jack Ballan for plaintiff.

Charles Kushner for defendant (Brach, Eichler, Rosenberg, Silver, Bernstein & Hammer, P.A., attorneys); Michael Pesce on the brief.

EVERS, J.T.C.

Blue Hill Associates (taxpayer) seeks an order dismissing Fair Lawn Borough's (borough) 1980 appeal to the Tax Court from the Bergen County Tax Board judgment which reduced the original assessment. Taxpayer tenders four points in support of its position that the Tax Court lacks jurisdiction because the county board never acquired jurisdiction over the subject matter. The motion will be treated as a motion for...

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