New Jersey Tax Court May 10, 2007 (Chadwick 99 Associates v. Director, Division of Taxation)

MENYUK, J.T.C.

This matter comes before the court on a motion by defendants Director, Division of Taxation (the “Director” and the “Division”) and the Camden County Board of Taxation (collectively, the “State defendants”) to dismiss the complaints in these matters for failure to state a claim upon which relief can be granted and for mootness.