STEWART v. HAMILTON TP.


7 N.J. Tax 368 (1984)

JOHN STEWART, ET AL., PLAINTIFFS, v. HAMILTON TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

Opinion Amended January 10, 1985.


Attorney(s) appearing for the Case

E. Barry Kline for plaintiffs (Teich, Groh, Robinson, Kline and Frost, attorneys).

T. Robert Zochowski for defendant.

Harry Haushalter for intervenor (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


LARIO, J.T.C.

This is a motion by defendant to dismiss taxpayers' 1982 local property tax appeal by reason of their failure to pay the balance of taxes due prior to the filing of their complaint, citing N.J.S.A. 54:2-391 which at the time plaintiffs filed their complaint provided in pertinent part as follows: "At the time that a complaint has been filed with the Tax Court, all taxes or any installments, then due and payable for...

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