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SCHAEFER v. BOROUGH OF CHATHAM

Docket Nos. 012915-2012, 012912-2012.

27 N.J. Tax 102 (2013)

NORMAN SCHAEFER, Plaintiff, v. BOROUGH OF CHATHAM, Defendant. JOHN K. FAUVER JR. ET AL, Plaintiff, v. BOROUGH OF CHATHAM, Defendant.

Tax Court of New Jersey.

January 3, 2013.

Attorney(s) appearing for the Case

Richard Kostovski for Norman Schaefer and John K. Fauver Jr., et al (Thomas L. Murphy, attorney; Mr. Kostovski, on the brief).

Levi J. Kool for Borough of Chatham (O'Donnell McCord P.C.; attorneys; Mr. Kool, on the brief).

BIANCO, J.T.C.

Defendant, Borough of Chatham ("Borough") moved to dismiss the complaints of the plaintiffs, Norman Schaefer and John K. Fauver Jr. et al ("Taxpayers") for lack of jurisdiction, since the Taxpayers' appeals had been dismissed by the Morris County Board of Taxation ("Board") for lack of prosecution. The Borough's motions were denied on the record after oral argument; this opinion amplifies the court's oral decision.

I. Facts

The Taxpayers...

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