Milltown Industrial Sites v. Borough of Milltown
This text of 15 N.J. Tax 144 (Milltown Industrial Sites v. Borough of Milltown) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
In this appeal from a decision of the Tax Court, Milltown Industrial Sites (Milltown) challenges the determination that N.J.S.A 54:3-27 required it to pay municipal utility charges as [145]*145part of all municipal charges in addition to real estate taxes before it could maintain a tax appeal.
Milltown contends that the phrase “municipal charges” in the statute was not intended to include electric, sewer and water charges as “municipal charges” within the scope of N.J.S.A. 54:3— 27. It argues that payment of such charges should not be held to be a condition for maintaining a real estate tax appeal. Judge Andrew, in a well-reasoned opinion, concluded that the statute required plaintiff to pay all such municipal charges in addition to real estate taxes before it could maintain a tax appeal.
We affirm substantially for the reasons expressed by Judge Andrew in his August 25,1992 opinion, reported at 12 N.J.Tax 581 (Tax 1992).
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
15 N.J. Tax 144, Counsel Stack Legal Research, https://law.counselstack.com/opinion/milltown-industrial-sites-v-borough-of-milltown-njsuperctappdiv-1993.