Westmark Partners v. West Deptford Township

LARIO, J.T.C.

This matter involves two separate motions for summary judgment filed by the taxing district to dismiss the taxpayer’s 1991 and 1992 local property tax appeals from assessments imposed upon taxpayer’s property known as Block 351, Lots 8.E, F, G and 9B. The motions, which have been consolidated, are predicated upon the taxpayer’s failure for each year in issue to respond to the assessor’s demand for an income and expense statement pursuant to N.J.S.A. 54:4-34 (L. 1979, c. 91, popularly known, and hereinafter referred to as chapter 91) which provides:

Every owner of real property of…