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BDB ENTERPRISES, LLC v. BRICK TP.

16 N.J. Tax 22 (1996)

BDB ENTERPRISES, LLC, PLAINTIFF, v. BRICK TOWNSHIP, DEFENDANT.

Tax Court of New Jersey

September 18, 1996.

Attorney(s) appearing for the Case

Robert F. Giancaterino for plaintiff (Skoloff and Wolfe, attorneys).

John Paul Doyle for defendant (Doyle and Cucci, attorneys).

RIMM, J.T.C.

This is a local property tax matter involving the payment of taxes to perfect an appeal from an added assessment. The appeal was brought under N.J.S.A. 54:4-63.11, dealing with appeals to the Tax Court from judgments of county boards of taxation on added assessments.

The matter was before me on the motion of the municipality to dismiss the complaint under N.J.S.A. 54:51A-1(b) on the ground that plaintiff had not paid the taxes due...

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