Legal Opinion
Rolling Hills of Hunterdon LP v. Clinton Township
New Jersey Tax Court
Decided September 29, 1995PublishedCited by 3 opinions
1Opinion of the Court
HAMILL, J.T.C.
This is a motion to dismiss the complaint for failure to respond to a request for income information pursuant to N.J.S.A. 54:4-34, L. 1979, c. 91, known as “chapter 91.”
*366The assessment at issue involves a nursing home. The assessment for the 1995 tax year was $1,938,000. It is undisputed that the Clinton Township assessor sent a timely request for income and expense data to plaintiff and that plaintiff did not respond. Plaintiff claims that it was not obliged to respond because chapter 91 applies only to income-producing property and the nursing home is not income-producing…
2Cases cited8 opinions
- Ocean Pines, Ltd. v. Borough of Point PleasantSupreme Court of New Jersey · 1988
- Glenpointe Associates v. Township of TeaneckNew Jersey Tax Court · 1989
- Great Adventure, Inc. v. Township of JacksonNew Jersey Superior Court Appellate Division · 1988
- Glenpointe Associates v. Township of TeaneckNew Jersey Superior Court Appellate Division · 1990
- Monsanto Co. v. Town of KearnyNew Jersey Tax Court · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cassini v. City of OrangeNew Jersey Tax Court · 1997
- Southland Corp. v. Dover TownshipNew Jersey Tax Court · 2004
- Cascade Corp. v. TP. OF MIDDLENew Jersey Superior Court Appellate Division · 1999