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FRISINA v. CITY OF NEWARK

15 N.J. Tax 357 (1995)

JOSEPH AND REMY FRISINA, PLAINTIFFS, v. CITY OF NEWARK, DEFENDANT.

Tax Court of New Jersey.

July 24, 1995.

Attorney(s) appearing for the Case

Howard B. Goldberg for plaintiff.

Salvatore Perillo for defendant (Perillo & Rosenberger, attorneys).

SMALL, J.T.C.

Once again this court is called on to examine the payment requirements to perfect an appeal to this court or the county board of taxation added by the amendments to N.J.S.A. 54:3-27 in Chapter 75 of the Laws of 1991. In Milltown Indus. Sites v. Milltown Bor., 12 N.J.Tax 581 (Tax 1992), aff'd o.b., 15 N.J.Tax 144 (App.Div. 1993), we held that the failure of...

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