HASTINGS PLAZA v. WASHINGTON TP.


17 N.J. Tax 165 (1998)

HASTINGS PLAZA, PLAINTIFF, v. TOWNSHIP OF WASHINGTON, DEFENDANT.

Tax Court of New Jersey

February 25, 1998.


Attorney(s) appearing for the Case

Peter L. Davidson for plaintiff, (Mandelbaum, & Mandelbaum, attorneys).

Fred Semrau for defendant, (Jansen, Bucco & DeBona, attorneys).


KUSKIN, J.T.C.

In this local property tax matter, defendant, Washington Township, moves to dismiss plaintiff's complaint because of plaintiff's failure to provide information requested by the Township assessor pursuant to N.J.S.A. 54:4-34 (amended by L. 1979, c. 91 and, thus, generally referred to as "Chapter 91") within forty-five days after the date of the assessor's request. This statute provides as follows:

Every owner of real property...

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