Yeshivat v. Borough of Paramus

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, Yeshivat, (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 *339tax assessment for 2011. Six days after the request was sent, Four BC transferred the property to plaintiff. Plaintiff claims that the…