KUSKIN, J.T.C.
Plaintiff's 1995 local property tax appeal seeking a tax exemption was dismissed by the Sussex County Board of Taxation for nonpayment of 1994 taxes. Defendant has moved to dismiss plaintiff's Tax Court complaint on the basis of such non-payment.
Plaintiff is the owner of 100.57 acres of vacant land designated as Block 50002, Lot 6, on the Tax Map of the Borough of Hopatcong. For the tax year 1995, five acres of the land were granted an exemption...
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