New Jersey Tax Court February 25, 1992 (Lamantia v. Howell Township)

RIMM, J.T.C.

This is a local property tax matter in which the issue before the court, on defendant’s motion to dismiss the complaint, is the timely filing of the petition of appeal with the Monmouth County Board of Taxation. The municipality contends that the county board of taxation has no jurisdiction because of late filing, and hence the Tax Court has no jurisdiction.