New Jersey Tax Court November 13, 1985 (Gale Builders, Inc. v. Hunterdon County Board of Taxation)

LARIO, J.T.C.

This is a motion by defendant, Tewksbury Township, joined by defendant, Hunterdon County Board of Taxation, for the entry of summary judgment dismissing plaintiffs’ complaint on grounds that it was filed out of time; therefore, this court lacks jurisdiction to hear plaintiffs’ appeal.