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WELLINGTON BELLEVILLE, L.L.C. v. BELLEVILLE TP.

20 N.J. Tax 331 (2002)

WELLINGTON BELLEVILLE, L.L.C., PLAINTIFF, v. BELLEVILLE TOWNSHIP, DEFENDANT. KESSLER DEVELOPMENT CORP., PLAINTIFF, v. BELLEVILLE TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

Revised: July 26, 2002.

Attorney(s) appearing for the Case

Amber N. Beach, for plaintiff (Mandelbaum & Mandelbaum, P.C., attorneys).

Gabrielle Wright, for defendant (Law Office of Emil W. Nardachone, attorney).

BIANCO, J.T.C.

This opinion, written in accordance with R. 2:5-1(b), amplifies the court's previous bench opinion of May 10, 2002, which granted defendant's motion to dismiss the complaints of Wellington Belleville, L.L.C. and Kessler Development Corp. (collectively "plaintiff"), for failure to pay taxes as required by N.J.S.A. 54:51A-1. Plaintiff has appealed the dismissal, having filed a notice of appeal with the Superior Court, Appellate Division...

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