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GALE BLDRS., INC. v. HUNTERDON CTY. BD. OF TAX.

8 N.J. Tax 16 (1985)

GALE BUILDERS, INC., ET AL, PLAINTIFFS, v. HUNTERDON COUNTY BOARD OF TAXATION AND TEWKSBURY TOWNSHIP, DEFENDANTS.

Tax Court of New Jersey.

November 13, 1985.

Attorney(s) appearing for the Case

John J. Janasie for plaintiffs (Dwyer, Canellis & Bell, attorneys).

Harry Haushalter for defendant Hunterdon County Board of Taxation (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

Richard Dieterly for defendant Tewksbury Township (Gebhardt & Kiefer, attorneys).

LARIO, J.T.C.

This is a motion by defendant, Tewksbury Township, joined by defendant, Hunterdon County Board of Taxation, for the entry of summary judgment dismissing plaintiffs' complaint on grounds that it was filed out of time; therefore, this court lacks jurisdiction to hear plaintiffs' appeal.

The material facts essential to a disposition of the motion are not in dispute and are as follows:

Plaintiffs...

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