City of East Orange v. Township of Livingston, No. 000007-2012; Tax Court; opinion by Sundar, J.T.C.; decided and approved for publication January 31, 2013. DDS No. 35-5-8910 [25 pp.]

Defendant Township of Livingston imposed local property tax assessments on 40 properties used and known as the East Orange Water Reserve for tax years 2009 and 2010. It issued a tax sale notice in September 2010 against a 95.66-acre parcel of the reserve due to delinquent property taxes for the fourth quarter 2009. The tax sale was scheduled for October 2010.