Prime Accounting Dep’t v. Carney’s Point (A- 32-11; 068380)

Bocceli’s misdesignation of the plaintiff did not deprive the Tax Court of subject-matter jurisdiction. The tax appeal complaint was timely, accurately described the property, and put the Township and the public on notice that the 2008 assessment for the property was disputed by the taxpayer. The defect in the complaint did not prejudice the Township and can be corrected by an amended complaint that relates back to the filing of the original complaint. 1-17-13