Carroll v. City of Cape May

Full title: PHILIP R.T. CARROLL & MARIE E. CARROLL, Plaintiffs-Appellants, v. CITY OF…

Court: SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION

Date published: Mar 27, 2012

DOCKET NO. A-5142-10T2 (App. Div. Mar. 27, 2012)

Opinion

DOCKET NO. A-5142-10T2

03-27-2012

PHILIP R.T. CARROLL & MARIE E. CARROLL, Plaintiffs-Appellants, v. CITY OF CAPE MAY, Defendant-Respondent.

Philip R.T. Carroll, appellant pro se. Monzo Catanese, attorneys for respondent (Paul Kapish, on the brief).

PER CURIAM

NOT FOR PUBLICATION WITHOUT THE

APPROVAL OF THE APPELLATE DIVISION

Before Judges Alvarez and Skillman.

On appeal from Tax Court of New Jersey, Docket No. 15085-2010.

Philip R.T. Carroll, appellant pro se.

Monzo Catanese, attorneys for respondent (Paul Kapish, on the brief). PER CURIAM

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).

Affirmed.

I hereby certify that the foregoing is a true copy of the original on file in my office.

CLERK OF THE APPELLATE DIVISION