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BRANCHBURG HOSPITALITY v. TWP.

Docket No. 011494-2021.

32 N.J. Tax 546 (2022)

BRANCHBURG HOSPITALITY LLC, PLAINTIFF, v. TOWNSHIP OF BRANCHBURG, DEFENDANT.

Tax Court of New Jersey.

Decided: February 25, 2022.

Attorney(s) appearing for the Case

Farhan Ali for plaintiff (McCarter & English, LLP, attorney).

Wesley E. Buirkle for defendant (DiFrancesco Bateman Kunzman, Davis, Lehrer & Flaum, P.C., attorney).

Pending before the court is defendant's motion to dismiss plaintiff's complaint. Defendant moves for dismissal on the three separate bases: for lack of subject matter jurisdiction; for failure to pay taxes pursuant to N.J.S.A. 54:51A-1(b); and for plaintiff's failure to comply with the assessor's request for income and expenses...

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