New Jersey Court of Appeals Affirms Tax Court’s Permissive Intervention Motion Denial

The New Jersey Superior Court, Appellate Division Jan. 15 affirmed the tax court’s decision. Taxpayer filed a motion to intervene in a corporation’s 2014 to 2016 property tax appeals, asserting that he was discriminated against by the underassessment of the corporation’s property. The tax court denied Taxpayer’s motion for permissive intervention. The appeals court noted that: 1) the tax court appropriately enforced the statute of limitations in rejecting Taxpayer’s attempt to intervene; 2) Taxpayer didn’t demonstrate that it was unfair to enforce the statute of limitations against him as a proposed intervenor; 3) Taxpayer didn’t show that it wasn’t feasible ...