1717 Realty Associates, LLC v. Borough of Fair Lawn

In this appeal, we address a constitutional challenge to the statutorily mandated dismissal sanction of a tax appeal when a taxpayer has failed to respond to a municipal assessor’s request for income information from the taxpayer pursuant to N.J.SA 54:4-34, or what is commonly referred to as a “Chapter 91 request.” According to plaintiff 1717 Realty Associates, LLC, the imposition of the tax appeal dismissal sanction “violate[s] the [Eighth] Amendment to the United States Constitution and Article [I], Section 1 (sic), [paragraph 12 of the New Jersey Constitution” because the difference…