Legal Opinion
Paramus Associates, LLP v. Borough of Paramus
New Jersey Tax Court
Decided August 2, 2013PublishedCited by 1 opinion
1Opinion of the Court
NUGENT, J.T.C.
The within tax appeal challenges the assessment of two contiguous lots owned by plaintiff which contain a retail store and an adjacent parking area. The assessor for the Borough of Paramus sent a separate request form for each lot seeking financial information for use in reaching the property tax assessments for 2012, pursuant to N.J.S.A. 54:4-34 (commonly known as “Chapter 91” or “Chapter 91 request”). When plaintiff Paramus Associates, LLP (hereinafter “taxpayer or plaintiff’) prepared and returned the requested Chapter 91 income and expense information for the property using…
2Cases cited11 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
- Cassini v. City of OrangeNew Jersey Tax Court · 1997
- ML Plainsboro Ltd. Partnership v. Township of PlainsboroNew Jersey Superior Court Appellate Division · 1997
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3Cited by1 opinion
- 440 Rt 17 Ptrns LLC v. Borough of Hasbrouck HeightsNew Jersey Tax Court · 2014