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FAIRFIELD DEV v. TOTOWA BOROUGH

Docket Nos. 002875-2013, 002876-2013

27 N.J. Tax 306 (2013)

FAIRFIELD DEV C/O 46 AUTO IMPORTS, PLAINTIFF, v. TOTOWA BOROUGH, DEFENDANT. SCHWEIGHARDT, ANTON & SIMON, PLAINTIFFS, v. TOTOWA BOROUGH, DEFENDANT.

Tax Court of New Jersey.

Opinion revised and reissued in published format on October 23, 2013.

Attorney(s) appearing for the Case

Kevin S. Englert for Fairfield Dev c/o 46 Auto Imports, and Anton & Simon Schweighardt (The Irwin Law Firm, P.A., attorneys; Mr. Englert, on the letter-brief).

Raymond B. Reddin for Totowa Borough (Piro Zinna Cifelli Paris & Genitempo, P.C., attorneys; Mr. Reddin on the letter-brief).

BIANCO, J.T.C.

This opinion constitutes the court's decision with respect to the motions filed by defendant, Totowa Borough ("Totowa"), seeking to dismiss the Complaints of plaintiffs, Fairfield Dev c/o 46 Auto Imports ("Fairfield") and Anton & Simon Schweighardt ("Schweighardts"), in the above captioned matters. Because the issues presented in both cases are identical, we join them for the purposes of this opinion. For the reasons set forth below, Totowa's motions...

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