Legal Opinion
Carriage Four Associates v. Teaneck Township
New Jersey Tax Court
Decided March 29, 1993PublishedCited by 8 opinions
1Opinion of the Court
SMALL, J.T.C.
Chapter 91 of the Laws of 1979, N.J.S.A 54:4-34 (“chapter 91”), precludes the owner of an income-producing property from maintaining a tax appeal if he has failed to respond to an assessor’s demand for income information. In this case, I find that the assessor’s demand for information is adequate since it was served on the owner’s agent or designee. I also find that the loss of the right to litigate will extend to a receiver who comes into possession of the property after the owner’s agent failed to respond to the assessor’s demand for income information.
This matter is before me…
2Cases cited15 opinions
- Ocean Pines, Ltd. v. Borough of Point PleasantSupreme Court of New Jersey · 1988
- Commonwealth Tr. Co. of Pbg. v. HarkinsSupreme Court of Pennsylvania · 1933
- Terrace View Gardens v. Township of DoverNew Jersey Tax Court · 1982
- Terrace View Gardens v. Township of DoverNew Jersey Superior Court Appellate Division · 1983
- Brown v. BrownNew Jersey Court of Chancery · 1907
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cassini v. City of OrangeNew Jersey Tax Court · 1997
- Summerton Shopping Plaza v. Manalapan TownshipNew Jersey Superior Court Appellate Division · 1995
- Tower Center Associates v. Township of East BrunswickNew Jersey Superior Court Appellate Division · 1996
- Southland Corp. v. Dover TownshipNew Jersey Tax Court · 2004
- ADP of New Jersey, Inc. v. Parsippanytroy Hills Tp.New Jersey Tax Court · 1994
3 more not listed; retrieve them via the Exa API.