SUN LIFE ASSUR. CO. OF CANADA v. CITY OF ORANGE


2 N.J. Tax 25 (1980)

SUN LIFE ASSURANCE COMPANY OF CANADA, PLAINTIFF, v. CITY OF ORANGE, DEFENDANT.

Tax Court of New Jersey.

November 20, 1980.


Attorney(s) appearing for the Case

LaSala, Feldman, Scher & Flaccavento for plaintiff (Stephen P. Scher appearing).

Kuttner & Toner for defendant (Bernard A. Kuttner appearing).


HOPKINS, J.T.C.

Plaintiff has filed a letter, which will be treated as a motion to relax the Rules under R. 1:1-2, wherein it requests that this court enter a judgment incorporating an agreed assessed value for the tax year 1979, which year had not been appealed to this court, or, in the alternative, to permit the late filing of an appeal from the County Board judgment for 1979.

The facts show that the plaintiff timely appealed a judgment of the Essex...

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