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JEFFERSON-HALSEY ROADS ASSOCIATES, L.P. v. PARSIPPANY-TROY HILLS TOWNSHIP

13 N.J. Tax 138 (1993)

JEFFERSON-HALSEY ROADS ASSOCIATES, L.P., PLAINTIFF-APPELLANT, v. PARSIPPANY-TROY HILLS TOWNSHIP (MORRIS COUNTY), DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 3, 1993.

Attorney(s) appearing for the Case

Berger & Bornstein, attorneys for appellant (Lawrence S. Berger and Robert A. Bornstein, on the brief).

Dorsey and Fisher, attorneys for respondent (John H. Dorsey, of counsel; Mr. Dorsey and Douglas R. Cabana, on the brief).

Before Judges MUIR, Jr., and KESTIN.

PER CURIAM.

In New York, Susquehanna and W.R.R. Co. v. Vermeulen, 44 N.J. 491, 501-03, 210 A.2d 214 (1965), the Supreme Court held due process does not forbid compulsion to pay taxes prior to the opportunity to litigate the correctness of a tax. In this case, plaintiff owed three quarters of real estate taxes when it filed its tax appeal. The tax court granted defendant's motion to dismiss for...

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