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PAULISON AVE. ASSOC. v. PASSAIC CITY

18 N.J. Tax 101 (1999)

PAULISON AVE. ASSOC., PLAINTIFF, v. PASSAIC CITY, DEFENDANT.

Tax Court of New Jersey

May 21, 1999.

Attorney(s) appearing for the Case

Steven R. Irwin for plaintiff (Mandelbaum & Mandelbaum attorneys).

Paul Tannenbaum for defendant (Peter J. Zipp, attorney).

KUSKIN, J.T.C.

In this local property tax matter, defendant, in the context of a motion under N.J.S.A. 54:4-34 (commonly known as Chapter 91), contends that R. 8:7(e) is invalid, and, even if valid, is inapplicable to an appeal which was pending as of the rule's September 1, 1998 effective date. Rule 8:7(e) provides as follows:

Motions pursuant to N.J.S.A. 54:4-34. Except in the case of a false or fraudulent account, all motions...

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