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FREDA BY ACME v. SEA ISLE CITY

DOCKET NO: 006381-2023.

33 N.J. Tax 292 (2024)

FREDA, JOSEPH G. BY ACME AS TENANT, PLAINTIFF, v. CITY OF SEA ISLE CITY, DEFENDANT.

Tax Court of New Jersey.

Decided: March 5, 2024.

Attorney(s) appearing for the Case

Pablo M. Kim for plaintiff (Heinze Law, PA).

Paul J. Baldini for defendant (Paul J. Baldini, PA).

An unpaid municipal charge prevents a tax appeal from going forward. Municipal charge is a term of art defined by our Legislature. Since neither the non-residential development fee nor the planning board escrow fees constitute a municipal charge in this case, nonpayment cannot bar this tax appeal.

Defendant, City of Sea Isle...

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