New Jersey Tax Court February 10, 1995 (J.L. Muscarelle, Inc. v. Township of Saddle Brook)

lead-opinion

The opinion of the Court was delivered by

PIZZUTO, J.T.C.

Plaintiff contests a 1994 local property tax assessment by a complaint filed directly with the Tax Court pursuant to N.J.S.A. 54:3-21. Defendant has moved to dismiss the action on the ground that taxes and municipal charges due through the first quarter of 1994 have not been paid in full, as required by N.J.S.A 54:3-27.