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McELWEE v. OCEAN CITY

7 N.J. Tax 355 (1985)

ROBERT T. McELWEE AND BETTE McELWEE, PLAINTIFFS, v. OCEAN CITY, DEFENDANT.

Tax Court of New Jersey.

April 3, 1985.

Attorney(s) appearing for the Case

Kelly T. Young for plaintiffs.

Enid S. Luterman for defendant (Steedle, Megargee, Youngblood, Franklin and Corcoran, attorneys).

LARIO, J.T.C.

Ocean City has moved for summary judgment to dismiss plaintiffs' complaint filed pursuant to N.J.S.A. 54:51A-7 (correction of error in real property tax assessment) alleging that plaintiffs have failed to state a claim upon which relief can be granted in that the error alleged is not one which falls within the provisions of this statute.

The facts as alleged by plaintiffs are as follows:

Plaintiffs are the owners of a residential...

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