Legal Opinion

Tri-Martin Associates II, LLC v. City of Newark

New Jersey Tax Court

Decided February 17, 2004PublishedCited by 4 opinions

1Opinion of the Court

KAHN, J.T.C.

This is the court’s determination with respect to the City of Newark’s (City) motion to dismiss plaintiffs (taxpayer) complaint by reason of the taxpayer’s failure to respond to the City’s request for income and expense information pursuant to N.J.S.A. 54:4-34, commonly referred to as Chapter 91 (L. 1973, c. 91).

In support of its motion to dismiss, the City submits the certification of its tax assessor, indicating that she mailed a request for income and expense information pursuant to Chapter 91. Attached to the certification are copies of the mailing to the taxpayer, along with…

2Cases cited23 opinions

  1. Winberry v. SalisburySupreme Court of New Jersey · 1950
  2. F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
  3. In Re the Closing of Jamesburg High SchoolSupreme Court of New Jersey · 1980
  4. Gruber v. Mayor and Tp. Committee of Raritan Tp.Supreme Court of New Jersey · 1962
  5. Ocean Pines, Ltd. v. Borough of Point PleasantSupreme Court of New Jersey · 1988

18 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Southland Corp. v. Dover TownshipNew Jersey Tax Court · 2004
  2. James-Dale Enterprises, Inc. v. Township of Berkeley HeightsNew Jersey Tax Court · 2011
  3. Town of Phillipsburg v. ME Realty, LLCNew Jersey Tax Court · 2011
  4. 440 Rt 17 Ptrns LLC v. Borough of Hasbrouck HeightsNew Jersey Tax Court · 2014

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