DOVER-CHESTER ASSOCIATES, ETC. VS. RANDOLPH TOWNSHIP
AND RANDOLPH TOWN CENTER ASSOCIATES, L.P. ET AL. VS.
RANDOLPH TOWNSHIP (CONSOLIDATED)
A-3445-09T3, A-3446-09T3
These appeals from the judgment of a county board of
taxation to the Tax Court are governed by N.J.S.A. 54:51A-1(b),
which requires that all taxes due for the year for which review
is sought must have been paid "[a]t the time that a complaint
has been filed with the Tax Court[.]" In contrast, direct
appeals to the Tax Court and initial appeals to a county board
of taxation are governed by N.J.S.A. 54:3-27, which requires the
appealing taxpayer to pay all taxes due, up to and including the
first quarter of the taxes assessed against him for the current
tax year. However, because N.J.S.A. 54:3-27 does not specify
when such payment must be made, we have found the requirement
satisfied when payment is made by the return date of a motion to
dismiss the appeal. The Legislature amended the statutes in
1999, adding provisions that permitted the relaxation of the tax
payment requirements in the "interests of justice" but did not
define that term. As we have not previously considered the
application of that provision and a conflict has arisen in
decisions in the Tax Court, we address the question whether
relaxation is required in the "interests of justice" under
N.J.S.A. 54:51A-1(b) if the tax obligation is satisfied before
the return date of a motion to dismiss its complaint. We
conclude that it is not. 04-20-11
