holding that, in the case of multiple and timely filings in the county board of taxation and the Tax Court, the Tax Court has jurisdiction to hear the matter, distinguishing Union City Associates v. Union City, 115 N.J. 17, 556 A.2d 769 (1989) and rejecting a "first to file rule” when the filings in both forums are not by the same party
How later courts described this case
- holding that, in the case of multiple and timely filings in the county board of taxation and the Tax Court, the Tax Court has jurisdiction to hear the matter, distinguishing Union City Associates v. Union City, 115 N.J. 17, 556 A.2d 769 (1989) and rejecting a "first to file rule” when the filings in both forums are not by the same party
- finding that "[wjhen there is a timely and proper filing of a complaint in the Tax Court, the County Board of Taxation has no jurisdiction over the matter, even if a petition had been filed with the County Board before the filing of the complaint in the Tax Court."
Written by the judges who cited it.
The opinion
PER CURIAM.
By leave granted, taxpayers Greate Bay Hotel and Casino, Inc. and Boardwalk Regency Corp., appeal from June 9, 1997 Tax Court orders declaring that the Tax Court had exclusive jurisdiction over tax appeals concerning appellants’ Atlantic City properties for the tax year 1997. The order directed that appellants withdraw their appeals respecting the same properties then pending before the Atlantic County Board of Taxation, which had been filed prior to the City filing its complaints directly with the Tax Court. In entering the orders, Judge Rimm concluded that, when there is a timely and proper filing of a complaint in the Tax Court, the County Board of Taxation has no jurisdiction over the matter, even if a petition had been filed with the County Board before the filing of the complaint in the Tax Court.
We affirm substantially for the reasons expressed by Judge Rimm in his thoughtful opinion reported at — N.J. Tax -, — A.2d -, 1997 WL 631765 (Tax Ct.1997).
Affirmed.