Southland Corp. v. Dover Township

SMALL, P.J.T.C.

In these cases, I find that, despite the fact that a taxpayer claims that its property is owner-occupied and is therefore not required to respond to a tax assessor’s income and expense request authorized by N.J.S.A. 54:4-34 (commonly referred to as “Chapter 91,” L. 1979 c. 91), it must make some response to an assessor’s request. I am barred from considering the taxpayer’s claim of exemption from the reporting requirement if the issue of its obligation to respond to the request is raised for the first time in response to the municipality’s motion to dismiss in the Tax Court. In…