Saij Realty Inc. v. Town of Kearny

CRABTREE, J.T.C.

This is a local property tax case wherein defendant moves to dismiss plaintiff’s complaint seeking direct review of the 1985 assessment on its property located at 1215 Harrison Street, Kearny, New Jersey (Block 284, Lots 3A and 5). The motion is predicated upon plaintiff’s alleged failure to comply with the assessor’s request for an income statement in accordance with N.J.S.A. 54:4-34, as amended by A. 1979, c. 91, effective May 16, 1979 (hereinafter sometimes referred to as chapter 91). The statute, as amended, provides:

Every owner of real property of the taxing district…