SKG Realty Corp. v. Township of Wall

Plaintiff, the owner of industrial real property in Wall Township, filed an appeal in the Tax Court from the assessment of the property for the year 1983. The township moved for summary judgment. The Tax Court granted the motion and dismissed the complaint. Plaintiff appealed and we now affirm.

The basis for the ruling of the Tax Court was N.J.S.A. 54:4-34, which requires every owner of income-producing real property in a taxing district to render, within 45 days of the written request of the tax assessor, a full and true account of *211the income from the property. In default thereof, the…