TMC Properties v. Wharton Borough

KUSKIN, J.T.C.

In this local property tax appeal, filed directly with the Tax Court pursuant to N.J.S.A. 54:3-21, defendant moves to dismiss plaintiffs complaint by reason of plaintiffs failure to furnish income information in accordance with the requirements of N.J.S.A. 54:4-34 (amended by L.1979, c. 91 and thus commonly referred to as “Chapter 91”). Plaintiff contests the motion on the grounds that (i) the required information was furnished to the assessor after the statutory time limit but in time to be used in the assessing process, (ii) the information provided was in fact used in setting…