06381-23 - FREDA, JOSEPH A. BY ACME AS TENANT V CITY OF SEA ISLE CITY
Tax
March 6, 2024
Summary -
06381-23 - FREDA, JOSEPH A. BY ACME AS TENANT V CITY OF SEA ISLE CITY
LOCAL PROPERTY TAXATION – MUNICIPAL CHARGE – NON-RESIDENTIAL SITE DEVELOPMENT FEE – PLANNING BOARD ESCROW FEES – LEGISLATION, INTERPRETATION – LOCAL GOVERNMENTS, FINANCE
Tax Court: Freda, Joseph A. by Acme as tenant v. City of Sea Isle City; Docket No. 006381-2023, opinion by Cimino, J.T.C., decided March 5, 2024. For plaintiff – Pablo M. Kim(Heinze Law, P.A.); for defendant – Paul J. Baldini, (Paul J. Baldini, P.A.). Held: A tax appeal cannot go forward if a municipal charge is not paid. Municipal charge is a term of art defined by the Legislature. Since neither the non-residential development fee nor the planning board escrow fees constitute a municipal charge in this case, nonpayment cannot bar a tax appeal.
(11 pages)