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H.J. BAILEY CO. v. NEPTUNE TP.

No. A-0421-07T2.

24 N.J. Tax 268 (2008)

H.J. BAILEY COMPANY, PLAINTIFF-RESPONDENT, v. NEPTUNE TOWNSHIP, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division

Decided April 9, 2008.

Attorney(s) appearing for the Case

Gene J. Anthony, Eatontown, attorney for appellant.

Michael A. Vespasiano, attorney for respondent.

Before Judges COBURN, Fuentes and Chambers.

The opinion of the court was delivered by FUENTES, J.A.D.

In this appeal, we are required to determine whether the failure of an owner of non-income-producing property to respond to a written request for information made by a municipal tax assessor pursuant to N.J.S.A 54:4-34 (Chapter 91)1 triggers the sanction limiting the right of appeal, as modified by the Supreme Court in Ocean Pines, Ltd. v. Borough of Point Pleasant,

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