OCEAN PINES, LTD. v. BOROUGH OF PT. PLEASANT


112 N.J. 1 (1988)

547 A.2d 691

OCEAN PINES, LTD., PLAINTIFF-RESPONDENT AND CROSS-APPELLANT, v. BOROUGH OF POINT PLEASANT, DEFENDANT-APPELLANT AND CROSS-RESPONDENT, v. W. CARY EDWARDS, ATTORNEY GENERAL, DEFENDANT-INTERVENOR-APPELLANT AND CROSS-RESPONDENT.

The Supreme Court of New Jersey.

Decided September 26, 1988.


Attorney(s) appearing for the Case

Scott D. Buchholz argued the cause for appellant and cross-respondent (Lomell, Muccifori, Adler, Ravaschiere, Amabile & Pehlivanian, attorneys).

Harry Z. Haushalter, Deputy Attorney General, argued the cause for intervenor-appellant and cross-respondent (W. Cary Edwards, Attorney General of New Jersey, attorney; Michael R. Clancy, Deputy Attorney General, of counsel).

Steven R. Irwin argued the cause for respondent and cross-appellant (Mandelbaum & Mandelbaum, attorneys).


The opinion of the Court was delivered by CLIFFORD, J.

This appeal invites interpretation of N.J.S.A. 54:4-34, which limits the right to appeal the valuation of income-producing properties. Plaintiff's efforts to appeal the assessment of its property under the cited statute were rejected by the Ocean County Board of Taxation and the Tax Court. The Appellate Division reversed the order of dismissal and "remanded to the...

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