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CITY OF TRENTON v. EWING TP.

23 N.J. Tax 295 (2006)

CITY OF TRENTON, PLAINTIFF, v. EWING TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

Published February 16, 2007.

Attorney(s) appearing for the Case

John V. Dember, for plaintiff (Nerwinski & Dember, attorneys).

Harry Haushalter, for defendant (Harry Haushalter, attorney).

MENYUK, J.T.C.

This matter comes before the court on the motion of defendant Ewing Township (Ewing) to dismiss the complaint on the ground that plaintiff City of Trenton (Trenton) failed to pay taxes as required by N.J.S.A. 54:51A-1b. Trenton opposes the motion. It relies upon N.J.S.A. 54:51A-3, which exempts a taxpayer from the tax payment requirements of N.J.S.A. 54:51A-1b when the tax appeal is...

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