CHADWICK 99 ASSOCIATES v. DIR.


23 N.J. Tax 390 (2007)

CHADWICK 99 ASSOCIATES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. TRENT COURT, L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. STONINGTON COURT ASSOCIATES., L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. LYNNEBROOK GARDENS, LLC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. WAWN, LLC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. KINGSWOLD, L.P., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. CHRISTOPHER S. VERNON D/B/A LAUREL HILL APTS., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. VILLAGE BRIDGE AFFORDABLE HOUSING, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. TIMBER RIDGE, LLC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. PINE RIDGE 93 ASSOCIATES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. LINDENWOLD ASSOCIATES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. HEATHERS REALTY, LLC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT. COLONIAL PINES LINDENWOLD, ASSOCIATES, LLC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANT.

Tax Court of New Jersey.

May 10, 2007.


Attorney(s) appearing for the Case

Steven R. Irwin for plaintiff (The Irwin Law Firm, P.A., attorneys).

Julian Gorelli for defendants Director, Division of Taxation and Camden County Board of Taxation (Stuart Rabner, Attorney General of New Jersey, attorney).

John B. Kearney for defendants Assessor, Mayor and Council of Lindenwold Borough (John B. Kearney & Associates, P.C., attorneys).


MENYUK, J.T.C.

This matter comes before the court on a motion by defendants Director, Division of Taxation (the "Director" and the "Division") and the Camden County Board of Taxation (collectively, the "State defendants") to dismiss the complaints in these matters for failure to state a claim upon which relief can be granted and for mootness. Lindenwold Borough joins in the motion of the State defendants.

The complaints...

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