PRIME ACCOUNTING v. CARNEY'S PT.

A-32-11 September Term 2011, 068380

58 A.3d 690 (2013)

212 N.J. 493

PRIME ACCOUNTING DEPARTMENT as predecessor in interest to Bocceli, LLC, Plaintiff-Appellant, v. TOWNSHIP OF CARNEY'S POINT, Defendant-Respondent.

Supreme Court of New Jersey.

Decided January 17, 2013.


Attorney(s) appearing for the Case

Peter L. Davidson argued the cause for appellant (The Davidson Legal Group, attorneys; Mr. Davidson and Steven R. French , on the briefs).

Andrea Rhea , Pennsville, argued the cause for respondent ( Puma , Telsey & Rhea , attorneys).

Susan A. Feeney argued the cause for amicus curiae New Jersey State Bar Association ( Kevin P. McCann , President, attorney; Ms. Feeney and Daniel P. Zazzali , Newark, on the brief).

Justice PATTERSON delivered the opinion of the Court.


In this case, the Court considers whether a tax appeal complaint that was timely filed pursuant to N.J.S.A. 54:3-21, but named as the plaintiff an entity that was not an aggrieved taxpayer within the meaning of that statute, should be dismissed for lack of subject matter jurisdiction. The taxpayer in this case, Bocceli, LLC (Bocceli), is the sublessee of a commercial property in the Township of Carney's Point (the Township). For several years prior to the filing of...

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