LARIO, J.T.C.
This complaint involves an appeal from a judgment issued by the Burlington County Board of Taxation dismissing, by reason of late filing, plaintiffs' local property tax appeal. In their appeal plaintiffs named as the sole defendant the Burlington County Board of Taxation.
Defendant has filed a motion for summary judgment to dismiss plaintiffs' complaint, claiming that the Burlington County Board of Taxation is not a proper party defendant, or...
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