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ARP REALTY ASSOCIATES v. WASHINGTON BOROUGH

16 N.J. Tax 281 (1997)

ARP REALTY ASSOCIATES, PLAINTIFF, v. WASHINGTON BOROUGH, DEFENDANT.

Tax Court of New Jersey

January 13, 1997.

Attorney(s) appearing for the Case

Michael I. Schneck, Jill Daitch Rosenberg for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer & Gladstone, attorneys).

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

KUSKIN, J.T.C.

In this 1996 local property tax appeal, the defendant Borough of Washington filed a motion to dismiss pursuant to N.J.S.A. 54:51A-1c. which provides:

If the tax court shall determine that the appeal to the county board of taxation has been ... (2) dismissed because of appellant's failure to prosecute the appeal at a hearing called by the county tax board ..., there shall be no review.

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