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GANIFAS TRUST v. CITY OF WILDWOOD

15 N.J. Tax 722 (1996)

GANIFAS TRUST, PLAINTIFF-APPELLANT, v. CITY OF WILDWOOD, DEFENDANT-RESPONDENT. PAUL CAROCCI, PLAINTIFF-APPELLANT, v. CITY OF WILDWOOD, DEFENDANT-RESPONDENT. THOMAS J. CHINCHAIR, PLAINTIFF-APPELLANT, v. CITY OF WILDWOOD, DEFENDANT-RESPONDENT. BARBARA ADELIZZI, PLAINTIFF-APPELLANT, v. CITY OF WILDWOOD, DEFENDANT-RESPONDENT. ACHILLE ALIBERTO, PLAINTIFF-APPELLANT, v. CITY OF WILDWOOD, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 27, 1996.

Attorney(s) appearing for the Case

Bryan F. Ferrick argued the cause for appellants (Ferrick & Kurzeja, attorneys; Mr. Ferrick on the joint brief).

Frank L. Corrado argued the cause for respondent (Rossi, Barry, Corrado, Grassi & Radell, P.C., attorneys; Mr. Corrado on the brief).

Before Judges HAVEY, CONLEY and PAGE.

PER CURIAM.

In these back-to-back appeals, consolidated for the purpose of this opinion, plaintiffs challenge the Tax Court's dismissal of their complaints. They argue that the judge erroneously determined that they had failed to prosecute their property tax appeals before the Cape May County Board of Taxation (County Board). See N.J.S.A. 54:51A-1c(2). We reject the contention and affirm.

Plaintiffs own residential properties in the City of Wildwood...

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