UNIV. COTTAGE CLUB v. PRINCETON

Docket No. 001896-2002, 001151-2003, 002613-2004.

26 N.J. Tax 185 (2011)

UNIVERSITY COTTAGE CLUB OF PRINCETON, PLAINTIFF, v. PRINCETON BOROUGH, DEFENDANT.

Tax Court of New Jersey.

November 18, 2011.


Attorney(s) appearing for the Case

Thomas Olson for plaintiff (McKirdy & Riskin, attorneys).

Harry Haushalter for defendant (attorney).


MENYUK, J.T.C.

This constitutes the court's decision with respect to defendant's motion to dismiss the complaints for tax years 2002, 2003 and 2004 on the ground that plaintiff failed to plead a claim of overvaluation and discrimination within the time permitted by N.J.S.A. 54:3-21. The motion is opposed.

It is necessary for an understanding of this motion to set out the background of the litigation. Plaintiff, a not-for-profit corporation, is a private...

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