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E. WASH. REALTY v. WASHINGTON BOROUGH

14 N.J. Tax 560 (1995)

EAST WASHINGTON REALTY, PLAINTIFF, v. WASHINGTON BOROUGH, DEFENDANT. WEST WASHINGTON REALTY, PLAINTIFF, v. WASHINGTON BOROUGH, DEFENDANT.

Tax Court of New Jersey.

March 31, 1995.

Attorney(s) appearing for the Case

Tedd S. Levine for plaintiffs (Baldinger & Levine, attorneys).

Richard M. Conley for defendant (Conley & Haushalter, attorneys).

LASSER, J.T.C.

Defendant Washington Borough (taxing district) has moved to dismiss the complaints of East Washington Realty and West Washington Realty (taxpayers) for untimely filing, for nonpayment of taxes and because the Correction of Errors statute, N.J.S.A. 54:51A-7, relied on by taxpayers is inapplicable. The motion was submitted to the court on the papers pursuant to R. 1:6-2.

Taxpayers filed complaints directly with the Tax Court on July...

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