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NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS
TAX COURT OF NEW JERSEY
RAMOS, ALBERTO, :
Plaintiff, :
v. : OPINION
CITY OF PASSAIC, :
Defendant, :
and : APPROVED FOR PUBLICATION IN NEW JERSEY TAX COURT REPORTS
JOHN J. FARMER, JR., : ATTORNEY GENERAL OF NEW JERSEY, :
Intervenor. :
Decided: August 11, 2000
Steven R. Irwin for plaintiff (Mandelbaum & Mandelbaum attorneys).
Paul Tannenbaum for defendant (Peter J. Zipp attorney).
Janet B. Greenberg for intervenor (John J. Farmer, Jr., Attorney General of New Jersey, attorney).
KUSKIN, J.T.C.
Plaintiff filed a complaint with the Tax Court seeking review of a judgment of the Passaic County Board of Taxation which affirmed the 1999 tax assessment on his property. Defendant moves to dismiss the complaint on the grounds that, under the definition of tax delinquency in N.J.S.A. 54:4-67, plaintiff failed to comply with the tax payment requirements contained in N.J.S.A. 54:51A-1b. This latter statute provides in relevant part, that

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New Jersey Law