Prime Accounting Department, the owner of a property in Carney's Point according to the tax rolls, filed a tax appeal.  Once the appeal started, it turned out the owner was actually Boccelli, LLC.

In the past, the solution was to substitute the correct name and move ahead.  This time, Carney's Point filed a motion to dismiss the case because Prime Accounting Department doesn't own the property and has no right to appeal.  Presiding Judge Patrick DeAlmeida of the New Jersey Tax Court granted the dismissal, effectively ending the appeal.  The statute of limitations for the appeal has run against Boccelli, so the real owner can't file its own appeal.

The New Jersey Supreme Court has agreed to review the decision.  The State Bar Association filed an amicus brief on the case, noting that if the decision stands attorneys will have to order title searches on every tax appeal before filing the case.