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LAMANTIA v. HOWELL TP.

12 N.J. Tax 347 (1992)

MICHAEL S. LAMANTIA, PLAINTIFF, v. HOWELL TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

February 25, 1992.

Attorney(s) appearing for the Case

Michael S. Lamantia, plaintiff, pro se.

Ernest Bongiovanni, for defendant (Bongiovanni & Pavliv, attorneys).

RIMM, J.T.C.

This is a local property tax matter in which the issue before the court, on defendant's motion to dismiss the complaint, is the timely filing of the petition of appeal with the Monmouth County Board of Taxation. The municipality contends that the county board of taxation has no jurisdiction because of late filing, and hence the Tax Court has no jurisdiction.

The subject property is Block 138, Lot 1...

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