During the 2012-13 court year, the New Jersey Supreme Court rendered one opinion in a tax case involving the specialized litigation of real estate tax appeals.

In Prime Accounting Department v. Township of Carney’s Point, 212 N.J. 493 (2013), the Supreme Court held that the plaintiff’s misdesignation of the name of the actual aggrieved taxpayer in the tax appeal complaint did not deprive the Tax Court of subject matter jurisdiction.