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BROOKVIEW GARDENS, INC. v. BERGENFIELD BOROUGH

4 N.J. Tax 625 (1982)

BROOKVIEW GARDENS, INC., PLAINTIFF, v. BERGENFIELD BOROUGH, DEFENDANT.

Tax Court of New Jersey.

September 24, 1982.

Attorney(s) appearing for the Case

James I. Avignone for plaintiff (Huckin & Huckin & Avignone, attorneys).

Kenith D. Bloom for defendant (Bloom, Convery & Kopf, attorneys).

Harry Haushalter, Chief Assistant Attorney General, for amicus curiae Bergen County Board of Taxation (Irwin I. Kimmelman, Attorney General, attorney).

CONLEY, J.T.C.

This is a procedural matter raised by the court on its own initiative because of rather urgent time constraints involving the disposition of local property tax appeals by county boards of taxation. Appeals must be filed with county boards by August 15 and county boards are required to hear and determine all such appeals within three months. N.J.S.A. 54:3-21 and 3-26. A county board judgment rendered more than three months after the final statutory...

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