DeALMEIDA, P.J.T.C.
This is the court's opinion with respect to the municipality's motion to dismiss the Complaint for want of jurisdiction because plaintiff, the court-appointed rent receiver for the subject property, is not a "taxpayer . . . aggrieved by the assessed valuation of the taxpayer's property" within the meaning of N.J.S.A. 54:3-21 and lacks standing to challenge the tax year 2014 assessment on the subject property. For the reasons explained more...
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