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TOWN OF PHILLIPSBURG v. ME REALTY

No. 012362-2010.

26 N.J. Tax 57 (2011)

TOWN OF PHILLIPSBURG, Plaintiff, v. ME REALTY, LLC, Defendant.

Tax Court of New Jersey.

April 8, 2011.

Attorney(s) appearing for the Case

Robert B. McBriar, for plaintiff Town of Phillipsburg (Courter, Kobert & Cohen, attorneys).

Steven R. Irwin, for defendant ME Realty, LLC (The Irwin Law Firm, P.A., attorneys; Kevin S. Englert on the brief).

BIANCO, J.T.C.

The instant matter comes before the court on motion of plaintiff, Town of Phillipsburg ("Phillipsburg"), to dismiss the counterclaim of defendant, ME Realty, LLC ("ME Realty") pursuant to N.J.S.A. 54:4-34 ("Chapter 91") and R. 8:7(e). The issues raised are twofold: first, whether ME Realty's failure to respond to Phillipsburg's Chapter 91 request necessitates a dismissal of ME Realty's counterclaim; and, second, in the instance when (as...

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