STEWART v. ROXBURY TP.


4 N.J. Tax 658 (1982)

JAMES STEWART, CHARLES STEWART AND THE ESTATE OF HERBERT J. MITSCHELE, PLAINTIFFS, v. ROXBURY TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

October 21, 1982.


Attorney(s) appearing for the Case

Bernard A. Kuttner for plaintiffs (Kuttner, Toner & DiBenedetto, attorneys).

Alex Lazorisak for defendant.


CONLEY, J.T.C.

This is a local property tax matter which deals with the statutory requirement that a taxpayer pay all property taxes due and payable as of the filing of his complaint with the Tax Court. The applicable statute is N.J.S.A. 54:2-39, which this court has construed and applied in Powder Mill I Associates v. Hamilton Tp. (Atlantic Cty.), 3 N.J.Tax 439 (Tax Ct. 1981), appeal docketed, A1525-81T3 (App.Div...

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