The opinion of the court was delivered by COLEMAN, J.H., P.J.A.D.
The issue raised in this appeal is whether the Tax Court has jurisdiction to hear the merits of an appeal when the petition to the county board of taxation was not filed within the time prescribed by statute. Plaintiffs appeal from a dismissal of their complaint by the Tax Court which found that it lacked jurisdiction to hear the merits because the appeal had not been filed with the Monmouth County...
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