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CAVEN POINT ASSOC. v. JERSEY CITY

14 N.J. Tax 496 (1995)

CAVEN POINT ASSOC. C/O J. BURSTYN, PLAINTIFF, v. CITY OF JERSEY CITY (HUDSON COUNTY), DEFENDANT.

Tax Court of New Jersey.

January 30, 1995.

Attorney(s) appearing for the Case

Alan Vuernick for plaintiff (Mandelbaum & Mandelbaum, attorneys).

Michael Kremen for defendant (Sean Connelly, Corporation Counsel).

CRABTREE, J.T.C.

Plaintiff's complaints in these cases seek direct review of the 1992, 1993 and 1994 assessments on plaintiff's property located at 75 Caven Point Road, Jersey City, New Jersey (Block 1494, Lot PL.B.). Defendant moves to dismiss those complaints for failure to pay taxes for 1992, 1993 and 1994, pursuant to N.J.S.A. 54:3-27, which provides, pertinently:

A taxpayer who shall file an appeal from an assessment against him shall pay to the...

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