NEPTUNE CORP. v. WALL TP.


9 N.J. Tax 80 (1987)

NEPTUNE CORPORATION, PLAINTIFF, v. TOWNSHIP OF WALL, DEFENDANT. FRED MCDOWELL, PLAINTIFF, v. TOWNSHIP OF WALL, DEFENDANT.

Tax Court of New Jersey.

April 2, 1987.


Attorney(s) appearing for the Case

David A. Knapp, for plaintiffs.

William P. Gilroy, for defendant (Mangini, Gilroy, Cramer & McLaughlin, attorneys).


RIMM, J.T.C.

These two local property tax matters are before me for the correction of an alleged error pursuant to the Correction of Errors Statute, N.J.S.A. 54:51A-7, formerly codified as N.J.S.A. 54:2-41. The tax years involved are 1983, 1984 and 1985. Two separate complaints were filed because of a transfer of title during the period of time involved. One complaint alleges that the subject property, Block 922, Lot 5 was owned by Neptune Corporation...

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