March 27, 2012
PHILIP R.T. CARROLL & MARIE E. CARROLL, PLAINTIFFS-APPELLANTS,
CITY OF CAPE MAY, DEFENDANT-RESPONDENT.
On appeal from Tax Court of New Jersey, Docket No. 15085-2010.
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION
Submitted March 5, 2012 -
Before Judges Alvarez and Skillman.
Plaintiffs appeal from a final judgment of the Tax Court, which dismissed their challenge to the assessment of their property by the City of Cape May for the purpose of determining their liability for real estate taxes for 2010. Plaintiffs challenge the constitutionality of the presumption of correctness of municipal tax assessments. Plaintiffs' argument is clearly without merit. R. 2:11-3(e)(1)(E); see Ocean Pines Ltd. v. Borough of Pt. Pleasant, 112 N.J. 1, 9-10 (1988); New York, Susquehanna & W.R.R. Co. v. Vermeulen, 44 N.J. 491, 501-03 (1965).
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