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STATE v. EATONTOWN BOROUGH

841 A.2d 990 (2004)

366 N.J. Super. 626

STATE of New Jersey, Plaintiff-Appellant, v. EATONTOWN BOROUGH, Defendant-Respondent. State of New Jersey, Plaintiff-Appellant/Cross-Respondent, v. Township of Lakewood, Defendant-Respondent/Cross-Appellant.

Superior Court of New Jersey, Appellate Division.

Decided February 19, 2004.

Attorney(s) appearing for the Case

Janet B. Greenberg-Cohen, Deputy Attorney General, argued the cause for appellant in A-495-02T1 and appellant/cross-respondent in A-498-02T1 (Peter C. Harvey, Attorney General of New Jersey, attorney; Patrick DeAlmeida, Deputy Attorney General, of counsel; Ms. Greenberg-Cohen, on the brief).

Gene J. Anthony, Eatontown, argued the cause for respondent Eatontown Borough (Mr. Anthony, on the brief).

Scott W. Kenneally argued the cause for respondent/cross-appellant Township of Lakewood (Starkey, Kelly, Blaney, Bauer & White, attorneys; Mr. Kenneally, on the brief).

Before Judges HAVEY, FALL and PARRILLO.

The opinion of the court was delivered by HAVEY, P.J.A.D.

These are back-to-back appeals, consolidated for the purpose of this opinion. The central issue is whether the State of New Jersey was required to file a timely appeal pursuant to N.J.S.A. 54:4-63.11 challenging added and added/omitted assessments issued by the defendant municipalities on state-owned, motor vehicles inspection stations, occupied and operated...

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