The appellant sub-tenant appealed a trial judgment ordering him to pay $18,060.42 in realty tax arrears to the respondent Township.
The appellant argued that the sublease did not permit retroactive tax collection, that the Township lacked authority to sue for the arrears, and that the claim was barred by the doctrine of laches.
The Court of Appeal dismissed the appeal, finding that the sublease clearly made the appellant responsible for all applicable realty taxes, the Township sued properly under the contract, and the delay in assessment was caused by the Municipal Property Assessment Corporation rather than the Township.