Prime Accounting Department v. Township of Carney’s Point, A-32 September Term 2011; Supreme Court; opinion by Patterson, J.; decided January 17, 2013. On certification to the Appellate Division, 421 N.J. Super. 199 (App. Div. 2011). [Sat below: Judges Parrillo, Yannotti and Roe in the Appellate Division; Judge DeAlmeida in the Tax Court.] DDS No. 35-1-xxxx [37 pp.]
In this case, the court considers whether a tax appeal complaint that was timely filed pursuant to N.J.S.A. 54:3-21 but named as the plaintiff an entity that was not an aggrieved taxpayer within the meaning of that statute should be dismissed for lack of subject-matter jurisdiction.
