Thirty Mazel, LLC v. City of East Orange

DeALMEIDA, J.T.C.

These matters require the court to reconcile the Appellate Division’s opinion in Alfred Conhagen, Inc. v. Borough of South Plainfield, 16 N.J.Tax 470 (App.Div.), certif. denied, 151 N.J. 74, 697 A.2d 546 (1997), with its recent decision in H.J. Bailey Co. v. Township of Neptune, 399 N.J.Super. 381, 944 A.2d 706 (App.Div. 2008). Both opinions concern N.J.S.A. 54:4-34, commonly known as Chapter 91 by virtue of its adoption as L. 1979, c. 91, and the application of that statute’s sanction limiting a taxpayer’s right to appeal a tax assessment for failure to respond to a tax…