In Prime Accounting Dep’t v. Tp. of Carney’s Point, 421 N.J. Super. 199 (App. Div. 2011), discussed here, the Appellate Division affirmed the dismissal of a tax appeal complaint for lack of subject matter jurisdiction. The dismissal focused on the fact that the named plaintiff “was not only a non-legal entity, but had no relation to the subject property.” Today, the Supreme Court announced that it had granted review of that decision. The case may offer an opportunity for the Court to clarify the jurisdictional rules in tax appeal matters.
Supreme Court Grants Review in Prime Accounting v. Township of Carney’s Point
