Freda, Joseph A. by Acme as Tenant v. City of Sea Isle City

Syllabus

Tax Court: Docket No. 006381-2023, opinion by Cimino, J.T.C., decided March 5, 2024. For plaintiff – Pablo M. Kim(Heinze Law, P.A.) for defendant – Paul J. Baldini, (Paul J. Baldini, P.A.). : A tax appeal cannot go forward if a municipal charge is not paid. Municipal charge is a term of art defined by the Legislature. Since neither the non-residential development fee nor the planning board escrow fees constitute a municipal charge in this case, nonpayment cannot bar a tax appeal. (11 pages)