That kind of proceeding, by which plaintiff[ ] s[eeks] relief in the nature of mandamus, viz., to compel the governing body to exercise discretionary functions, [is], in the first instance, cognizable only in the Law Division of the Superior Court.” Alid, Inc. v. Twp. of North Bergen, 180 N.J.Super. 592, 603, 436 A.2d 102 (App.Div.1981), appeal dism., 89 N.J. 388, 446 A.2d 126 (1981). The action was therefore transferred to the Law Division, to which I was temporarily assigned for purposes of adjudicating the claims raised in the action.
See id. at 626, 130 A.2d 15 (Vanderbilt, C.J., dissenting). This court has jurisdiction to enter such a judgment under N.J.S.A. 2B:13-2(a) and under the procedure sanctioned by Alid, Inc. v. Town of North Bergen, 89 N.J. 388, 446 A.2d 126 (1981). Under this procedure, when relief in lieu of a prerogative writ is sought in a tax matter, a Tax Court judge may transfer the matter to the Superior Court, for hearing by a Tax Court judge temporarily assigned to the Law Division.
By order of the Honorable Donald J. Volkert, Jr., Acting Assignment Judge of the Superior Court, Essex County, dated July 30, 2004, the in lieu of prerogative writs counts have been transferred back to the Tax Court for disposition, pursuant to N.J.S.A. 2B:13-2(b), which states that an assignment judge of the Superior Court has the authority to transfer the matter to a judge of the Tax Court, temporarily assigned to the Superior Court. See Alid, Inc. v. Town of North Bergen, 89 N.J. 388, 389, 446 A.2d 126 (1981); Township of West Milford v. Garfield Recreation Committee, Inc., supra, 91 N.J. at 234, 450 A.2d 557. Nevertheless, this court finds that it cannot grant the judgment sought because the motion is not ripe for decision.
The primary purpose of the Tax Court is to hear tax appeals and other tax related matters from both state agencies and county boards of taxation. Alid, Inc. v. North Bergen Tp., 180 N.J.Super. 592, 599, 601, 436 A.2d 102 (App.Div. 1981), appeal dismissed, 89 N.J. 388, 446 A.2d 126 (1981); Exxon Corp., supra, 192 N.J.Super. at 335, 470 A.2d 5. The Tax Court is limited to the jurisdiction conferred upon it by the Legislature.
FURTHER ORDERED that, if an action in lieu of prerogative writ is brought in the Superior Court, Law Division, relating to any judgment of or any action pending in the Tax Court, the Assignment Judge may assign the matter to a judge of the Tax Court who has been temporarily assigned to the Superior Court, Law Division, by the Chief Justice. [ Alid, Inc. v. Town of North Bergen, 89 N.J. 388, 388-89, 446 A.2d 126 (1982).] Subsequent to Alid, the Legislature enacted chapter 74 of the Laws of 1993, which provides in part:
The Tax Court does not have prerogative writ jurisdiction. Alid, Inc. v. North Bergen Twp., 180 N.J. Super. 592, 436 A.2d 102 (App.Div. 1981), app. dism. 89 N.J. 388, 446 A.2d 126 (1981). The present action seeks direct review by the Tax Court of a county board action and, of necessity, is brought under N.J.S.A. 54:51A-1a, (review of judgment, action or determination of county board of taxation) and is not an action in lieu of prerogative writs.
Because there was some question as to whether the Tax Court had jurisdiction to make a determination, this matter was transferred to the Superior Court, Law Division, and then referred to me as a Tax Court judge temporarily assigned to the Law Division of the Superior Court pursuant to a Supreme Court directive dated July 10, 1981. See West Milford Tp. v. Garfield Recreation Comm., Inc., 91 N.J. 233, 450 A.2d 557 (1983); see also Ward v. Keenan, 3 N.J. 298, 70 A.2d 77 (1949); cf. Alid, Inc. v. No. Bergen Tp., 180 N.J. Super. 592, 436 A.2d 102 (App.Div. 198 1), app. dism. 89 N.J. 388, 446 A.2d 126 (1981). The parties have stipulated that the property in question did in fact meet all the requirements of the Farmland Assessment Act, N.J.S.A. 54:4-23.1 et seq. for valuation, assessment and taxation pursuant to the act for tax years 1980, 1981 and 1982.
The Supreme Court dismissed an appeal from our decision as moot, but impliedly approved our interpretation of N.J.S.A. 2A:3A-4(a) by ordering that "when relief in lieu of prerogative writ is sought with respect to any matter then pending in the Tax Court involving a state or local tax, including enforcement of an order or judgment of the Tax Court or county board of taxation, the action shall be transferred to the Superior Court, Law Division." Alid, Inc. v. Township of North Bergen, 89 N.J. 388, 388-89, 446 A.2d 126 (1981). We note that a taxpayer may challenge the validity of a state tax under the United States Constitution in the New Jersey courts without proceeding under the Federal Civil Rights Act.