TMC PROPERTIES v. WHARTON BOROUGH


15 N.J. Tax 455 (1996)

TMC PROPERTIES, PLAINTIFF, v. WHARTON BOROUGH, DEFENDANT.

Tax Court of New Jersey.

March 22, 1996.


Attorney(s) appearing for the Case

Seth I. Davenport, Garippa & Davenport, Montclair, for plaintiff.

Robert E. Yadlon, Dover, for defendant.


KUSKIN, J.T.C.

In this local property tax appeal, filed directly with the Tax Court pursuant to N.J.S.A. 54:3-21, defendant moves to dismiss plaintiff's complaint by reason of plaintiff's failure to furnish income information in accordance with the requirements of N.J.S.A. 54:4-34 (amended by L.1979, c. 91 and thus commonly referred to as "Chapter 91"). Plaintiff contests the motion on the grounds that (i) the required information was furnished...

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