NUGENT, J.T.C.
Defendant Borough of Paramus (defendant) moved pursuant to N.J.S.A. 54:4-34 to dismiss the 2011 tax appeal filed by plaintiff Noam, Yehsivat, (Noam or plaintiff) for failure to respond to a request for financial information. Commonly known as a "Chapter 91" request, it was sent by the assessor to commercial property owner Four BC Associates/c/o PAR Building Supply (Four BC), seeking information for the assessor's use in reaching the property...
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