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WESTERHOLD v. TOMS RIVER TOWNSHIP

DOCKET NOS. 008087-2022 007534-2023 DOCKET NOS. 009583-2022 007535-2023 DOCKET NOS. 010281-2020 010282-2020 DOCKET NOS. 008086-2022 007536-2023 DOCKET NOS. 008085-2022 007532-2023.

33 N.J. Tax 282 (2024)

WESTERHOLD, JOHN A. & LORI R. BY JOHN A. AND LORI R. WESTERHOLD, OWNER, PLAINTIFF, v. TOMS RIVER TOWNSHIP, ET AL., DEFENDANT. WESTERHOLD, JOHN A. & LORI R. BY JOHN R. AND LORI R. WESTERHOLD, OWNER, PLAINTIFF, v. TOMS RIVER TOWNSHIP, ET AL., DEFENDANT. WESTERHOLD, JOHN A. & LORI R. BY JOHN R. AND LORI R. WESTERHOLD, OWNER, PLAINTIFF, v. BRICK TOWNSHIP, DEFENDANT. WESTERHOLD, JOHN A. & LORI R. BY JOHN R. AND LORI R. WESTERHOLD, OWNER, PLAINTIFF, v. BRICK TOWNSHIP, NORMANDY BEACH ASSOC, INC., DEFENDANT. WESTERHOLD, JOHN A. & LORI R. BY JOHN R. AND LORI R. WESTERHOLD, OWNER, PLAINTIFF, v. BRICK TOWNSHIP, NORMANDY BEACH ASSOCIATION, INC., DEFENDANT.

Tax Court of New Jersey.

Decided: February 20, 2024.

Attorney(s) appearing for the Case

Paul Tannenbaum, Peter Zipp, Michael Kurpiewski, for plaintiffs (Zipp & Tannenbaum, attorneys).

Kelsey A. McGuckin-Anthony, for defendant Toms River Township (Dasti, Murphy, Ulaky, Loutsouris & Connors, attorneys).

Scott W. Kenneally, for defendant Brick Township (Starkey, Kelly, Kenneally, Cunningham, et al. attorneys)

Pending before the court are the motions of defendants, Township of Toms River ("Toms River") and Township of Brick ("Brick") (and "defendants" collectively), to dismiss the tax appeals filed by John A. Westerhold and Lori R. Westerhold ("plaintiffs") challenging the local property tax assessments imposed upon property owned by...

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