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HUWANG v. HILLSIDE TP.

21 N.J. Tax 496 (2004)

MUOI AND ANNIE HUWANG, PLAINTIFFS, v. HILLSIDE TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

September 13, 2004.

Attorney(s) appearing for the Case

Michael A. Vespasiano, for plaintiff.

Robert F. Renaud, for defendant (Palumbo & Renaud, attorneys).

BIANCO, J.T.C.

This is the court's determination with regard to the motion for summary judgment filed by Defendant, Hillside Township ("Hillside") seeking to dismiss the property tax appeal of the Plaintiffs, Muoi and Annie Huwang (collectively "the Huwangs"), for failure to pay taxes pursuant to N.J.S.A. 54:51A-1.

The facts are not in dispute. In July 2000, Plaintiff Muoi Huwang (individually "the debtor...

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