Summerton Shopping Plaza v. Manalapan Township

This is an appeal by Summerton Shopping Plaza (Summerton) from a judgment of the Tax Court that dismissed its appeal of the 1993 local property tax assessment of its shopping center in the Township of Manalapan for failure to respond to the assessor’s *175request for income and expense information made pursuant to N.J.S.A. 54:4-34.

The statute provides:

Every owner of real property of the taxing district shall, on written request of the assessor, made by certified mail, render a full and true account of his name and real property and the income therefrom, in the case of income-producing property,…