Legal Opinion
John Hancock Mutual Life Ins. v. Township of Wayne
New Jersey Tax Court
Decided October 1, 1993PublishedCited by 8 opinions
1Opinion of the Court
DOUGHERTY, J.T.C.
The Issue: The issue for decision is when must a request for information regarding income-producing property be received by a taxpayer so as to constitute an assistance to a municipal assessor and satisfy the requirements of N.J.S.A 54:4-34.
The Facts:
Wayne Township (the municipality) brings this motion to dismiss taxpayer’s complaint pursuant to N.J.S.A. 54:4-34.
By letter dated October 6, 1992, the municipality’s chief tax assessor (the assessor) requested income and expense information (the notice) from John Hancock Mutual Life Insurance Company (the taxpayer). The assessor,…
2Cases cited5 opinions
- Ocean Pines, Ltd. v. Borough of Point PleasantSupreme Court of New Jersey · 1988
- Terrace View Gardens v. Township of DoverNew Jersey Tax Court · 1982
- Terrace View Gardens v. Township of DoverNew Jersey Superior Court Appellate Division · 1983
- Delran Holding Corp. v. Delran TownshipNew Jersey Tax Court · 1985
- Westmark Partners v. West Deptford TownshipNew Jersey Tax Court · 1992
3Cited by8 opinions
- Cassini v. City of OrangeNew Jersey Tax Court · 1997
- Green v. East OrangeNew Jersey Tax Court · 2004
- James-Dale Enterprises, Inc. v. Township of Berkeley HeightsNew Jersey Tax Court · 2011
- Thirty Mazel, LLC v. City of East OrangeNew Jersey Tax Court · 2009
- Tamburelli Properties Ass'n v. Borough of CreskillNew Jersey Superior Court Appellate Division · 1998
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