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LUCENT TECHS. v. BERKELEY HEIGHTS

24 N.J. Tax 406 (2009)

LUCENT TECHNOLOGIES, INC., Plaintiff-Respondent, v. TOWNSHIP OF BERKELEY HEIGHTS, Defendant-Appellant.

Superior Court of New Jersey, Appellate Division.

Decided February 11, 2009.

Attorney(s) appearing for the Case

Saul A. Wolfe, Livingston, argued the cause for appellant (Skoloff & Wolfe, P.C., attorneys; Mr. Wolfe and David B. Wolfe, of counsel and on the brief; Edward J. Kuch III, on the brief).

Michael James Guerriero, Florham Park, argued the cause for respondent (Day Pitney, L.L.P., attorneys; Mr. Guerriero, Christopher John Stracco, and Jennifer Gorga Capone, on the brief).

Before Judges REISNER, SAPP-PETERSON and ALVAREZ.

The opinion of the court was delivered by

SAPP-PETERSON, J.A.D.

By leave granted, defendant Township of Berkeley Heights (Township) appeals from a judgment of the Tax Court denying its motion to dismiss the 2005 tax appeal of plaintiff Lucent Technologies, Inc. (Lucent). The court interpreted Rule 8:7(e), governing motions in the Tax Court, as permitting the court to place limits on the time period in which...

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