Search Rutgers Law Library N.J. Court Opinions

1 Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights -- rank: 1000

... to a request for income and expense information pursuant to N.J.S.A. 54:4-34. For the reasons explained more fully below, defendant’s motions ... June 1, 2013 request for income and expense information under N.J.S.A. 54:4-34. Findings of Fact and Procedural History The court makes the ... the 2 013 Chapter 91 Request was a reproduction of N.J.S.A. 54:4-34, a form captioned “Annual Statement of Business Income and ... 3701, Lot 1. . . from the ‘Property Owner’ pursuant to N.J.S.A. 54:4-34. . . . the Property was conveyed by quitclaim deed dated June 29 ... the 2 014 Chapter 91 Request was a reproduction of N.J.S.A. 54:4-34, a form captioned “Annual Statement of Business Income and ... in response to the 2 013 Chapter 91 Request under N.J.S.A. 54:4-34. More specifically, defendant asserts that “[d]uring the ...

docket:	007688-20
court:	NJ Tax Court
decided:	2016-09-08
status:	unpublished
citation:
Document Size:	137167

2 PrimeAccounting Department v. Township of Carney’s Point -- rank: 862

... purposes of assessing the value of the property, pursuant to N.J.S.A. 54:4-34. That inquiry, known as a “Chapter 91 request,� ... tax appeal. The Township moved to dismiss the complaint under N.J.S.A. 54:4-34 because the assessor had sent Chapter 91 requests for 2007 ... purposes of assessing the value of the property, pursuant to N.J.S.A. 54:4-34, an inquiry that is termed a “Chapter 91 request ... and had received no response, the complaint was barred by N.J.S.A. 54:4-34. 1 In its response to that motion, Bocceli revised the ... collecting current information about owners of real property. Pursuant to N.J.S.A. 54:4-34, within forty-five days of being served by certified mail ... of income-producing property, and produce his title papers[.]” N.J.S.A. 54:4-34. In the absence of a response by the property ...

docket:	A-32-11
court:	NJ Supreme Court
decided:	2013-01-17
status:
citation:
Document Size:	97780

3 JAMES-DALE ENTERPRISES, INC. v. TOWNSHIP OF BERKELEY HEIGHTS -- rank: 855

... assessor’s request for income and expense information pursuant to N.J.S.A. 54:4-34, commonly known as Chapter 91, (see L. 1979, c. 91 ... its commonly known address. The request included a copy of N.J.S.A. 54:4-34, as required by the statute. The letter explained: This request is being made in accordance with N.J.S.A. 54:4-34 and includes a complete copy of the statutory language on ... 2010. On August 17, 2010, defendant moved for relief under N.J.S.A. 54:4-34 based on plaintiff’s failure to respond to the assessor� ... inadequate and incomplete explanation of the appeal-preclusion provision of N.J.S.A. 54:4-34. According to plaintiff, the assessor has an obligation in a ... adequately informs the taxpayer of the appeal-preclusion provision of N.J.S.A. 54:4-34. According to defendant, the holding in Pisani , supra , correctly ...

docket:	04384-10
court:
decided:	2011-07-25
status:
citation:
Document Size:	33744

4 THOMAS GREEN, JR. v. EAST ORANGE -- rank: 852

... the Taxpayer’s failure to comply with the provisions of N.J.S.A. 54:4-34 (Chapter 91). The Taxpayer filed a local property tax appeal ... that the Taxpayer failed to comply with the provisions of N.J.S.A. 54:4-34 (Chapter 91). The County Board granted that motion and the ... that the Taxpayer failed to comply with the requirements of N.J.S.A. 54:4-34. Both parties waived oral argument. The facts indicate that on ... along with an explanatory cover letter and a copy of N.J.S.A. 54:4-34. Affixed to the Property Identification section of the Income and ... the subject property within the 45-day period provided by N.J.S.A. 54:4-34. Without the benefit of the requested information, East Orange assessed ... and expense information. The Taxpayer appealed to the Tax Court. N.J.S.A. 54:4-34 provides that: Every owner of real property of the ...

docket:	06199-03
court:
decided:	2004-04-28
status:
citation:	21 N.J. Tax 324
Document Size:	43508

5 Town of Phillipsburg v. ME Realty, LLC -- rank: 847

... of defendant, ME Realty, LLC (“ME Realty”) pursuant to N.J.S.A. 54:4-34 (“Chapter 91”) and R. 8:7(e). The issues ... with photocopies of the documents. 8 ARGUMENTS Phillipsburg argues that N.J.S.A. 54:4-34 precludes the Tax Court from hearing ME Realty’s counterclaim ... for not responding; (3) failed to provide a copy of N.J.S.A. 54:4-34; and (4) it failed to adequately identify the subject property ... to dismiss ME Realty’s counterclaim is denied. CHAPTER 91 N.J.S.A. 54:4-34 (“Chapter 91”), requires that: [e]very owner of real ... the assessor shall enclose therewith a copy of this section. [ N.J.S.A. 54:4-34 (emphasis added)]. The purpose of N.J.S.A. 54:4-34 is “to afford the assessor access to fiscal ...

docket:	12362-10
court:
decided:	2010-04-14
status:
citation:
Document Size:	100909

6 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 832

... to allow a reasonableness hearing of the kind permitted under N.J.S.A. 54:4-34 as a result of the decision in Ocean Pines, Ltd ... were correct, the answer would not be a reasonableness hearing. N.J.S.A. 54:4-34 requires the owner of income producing property to supply the ... 112 N.J. 1 (1988). The Appellate Division held that N.J.S.A. 54:4-34 did not violate a taxpayer's due process rights because ... that the taxpayer was entitled to a reasonableness hearing under N.J.S.A. 54:4-34 was the statutory language contained in that section. The Supreme ... county board. To the extent that a reasonableness hearing under N.J.S.A. 54:4-34 may be constitutionally required to ensure compliance with the Uniformity ... of an appeal for failure to respond. The purpose of N.J.S.A. 54:4-34 is to aid the assessor in formulating an assessment. ...

docket:	05610-94
court:
decided:	1995-02-10
status:
citation:	14 N.J. Tax 453
Document Size:	248600

7 /usr/local/share/www/libweb/collections/courts/tax/003166-2015opn.opn.html -- rank: 815

... to defendant’s request for income and expense information under N.J.S.A. 54:4-34, commonly known as Chapter 91 (L. 1979, c. 91); and ... ” as such phrase was contemplated by our Legislature under N.J.S.A. 54:4-34; and (ii) plaintiff failed to satisfy its burden of proof ... in order to provide necessary information.” As required under N.J.S.A. 54:4-34, the 2 013 Chapter 91 Request notified the taxpayer that ... 3701, Lot 1. . . from the ‘Property Owner’ pursuant to N.J.S.A. 54:4-34. . . . the Property was conveyed by quitclaim deed dated June 29 ... order to provide the requested information.” As required under N.J.S.A. 54:4-34, the 2 014 Chapter 91 Request notified the property owner ... the 2 014 Chapter 91 Request, was a reproduction of N.J.S.A. 54:4-34, a form captioned “Annual Statement of Business Income ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	59354

8 OM Realty, LLC v. Township of Hillsborough -- rank: 790

... and expense information relating to the subject property pursuant to N.J.S.A. 54:4-34, commonly known as Chapter 91 ( L. 1979, c. 91). For ... 4A Dear Owner of Income Producing Property: In accordance with N.J.S.A. 54:4-34, you are hereby requested the appropriate income and expense data ... copy of Senate bill No. 309, which was enacted as N.J.S.A. 54:4-34, as well as four pages of forms. The forms seek ... 2016, the municipality moved to dismiss the Complaint pursuant to N.J.S.A. 54:4-34 based on the prior owner’s failure to respond to ... thereafter entertained oral argument from counsel. II. Conclusions of Law N.J.S.A. 54:4-34 provides Every owner of real property of the taxing district ... held that a property owner who fails to comply with N.J.S.A. 54:4-34 may nevertheless seek a “sharply limited,” and ...

docket:	006680-20
court:	NJ Tax Court
decided:	2016-07-05
status:	unpublished
citation:
Document Size:	42464

9 PRIME ACCOUNTING DEPARTMENT BOCCELI, LLC v. TOWNSHIP OF CARNEY'S POINT -- rank: 780

... requested income and expense information from Prime Accounting pursuant to N.J.S.A. 54:4-34 (Chapter 91 motion), serving both Prime Accounting and WIH. Bocceli ...

docket:	a4994-09
court:	NJ Superior Court Appellate Division
decided:	2011-05-09
status:	published
citation:	421 N.J. Super. 199 23 A.3d 427
Document Size:	40070

10 WATERSIDE VILLAS HOLDINGS, LLC v. MONROE TOWNSHIP -- rank: 753

... municipal request for income and expense information as required by N.J.S.A. 54:4-34, often referred to as "Chapter 91," 1 subject to plaintiff ... to respond to the notice tendered by defendant pursuant to N.J.S.A. 54:4-34. I. Plaintiff purchased property in Monroe Township in 2004 and ... Income Producing Property" with instructions, and a typed version of N.J.S.A. 54:4-34. The letter explained that the request for information was sent in accordance with N.J.S.A. 54:4-34 and instructed that "[u]nder 'Statement and Expenses' [on the ... mail and includes a copy of the statutory language of N.J.S.A. 54:4-34, amended L.1979 C91 p.1, as required. The requested ... argues that the assessor's correspondence was fatally flawed because N.J.S.A. 54:4-34 requires an assessor to include a copy of the ...

docket:	a2466-12
court:	NJ Superior Court Appellate Division
decided:	2014-01-24
status:	published
citation:	434 N.J.Super. 275 83 A.3d 884
Document Size:	40663

11 PER CURIAM. The Court addresses a constitutional challenge to the statutorily mandated dismissal sanction of a tax appeal when a taxpayer has failed to respond to a municipal assessor\'s request for income information from the taxpayer pursuant to <a href= -- rank: 753

... s request for income information from the taxpayer pursuant to N.J.S.A. 54:4-34, or what is commonly referred to as a "Chapter 91 ... to 1717 Realty that fully complied with the provisions of N.J.S.A. 54:4-34: it was mailed to 1717 Realty, via certified mail, at ... in the Tax Court, challenging that assessment. As provided in N.J.S.A. 54:4-34, on September 11, 2007, the Borough timely moved to dismiss ... 1) that the application of the appeal-preclusion sanction of N.J.S.A. 54:4-34 in this case violates the Eighth Amendment of the United ... Tax Court's and the Appellate Division's determination that N.J.S.A. 54:4-34 does not impose an excessive fine is in contravention of ... s request for income information from the taxpayer pursuant to N.J.S.A. 54:4-34, or what is commonly referred to as a "Chapter ...

docket:	a-26-09
court:	supreme
decided:	1717 Realty Association v. Borough of Fair Lawn
status:
citation:	201 N.J. 275 990 A.2d 636
Document Size:	66329

12 Lucent Technologies, Inc. v. Township of Berkeley Heights -- rank: 750

... and expense information related to the property, as authorized by N.J.S.A . 54:4-34 and commonly referred to as a Chapter 91 request. Lucent ... Court, the Appellate Division concluded that neither the governing statute, N.J.S.A. 54:4-34, nor Rule 8.7(e) limited the time within which ... Within that context, the Court must interpret the interplay between N.J.S.A. 54:4-34, and Rule 8:7(e). The statute states in relevant ... motions to dismiss for refusal or failure to comply with N.J.S.A. 54:4-34 shall be filed no later than the earlier of 180 ... Chapter 91 inquiry. (Pp.7-10) 2. The language of N.J.S.A. 54:4-34 is plain and unambiguous. It first requires every real property ... Div. 2009). The panel concluded that neither the governing statute, N.J.S.A. 54:4-34, nor Rule 8:7(e) limited the time within ...

docket:	a-95-08
court:	supreme
decided:	2010-03-17
status:
citation:	201 N.J. 237 989 A.2d 844
Document Size:	115038

13 /usr/local/share/www/libweb/collections/courts/tax/003351-2017opn.opn.html -- rank: 748

... the tax assessor’s request for financial information pursuant to N.J.S.A. 54:4-34 (L. 1979, c. 91), commonly known as “Chapter 91 ... Chapter 91 request, only the assessor did these functions. ANALYSIS N.J.S.A. 54:4-34 requires a property owner to “render a full and ... for an extension of time to provide the response. See N.J.S.A. 54:4-34 (“The county board of taxation may impose such terms ... file [a] motion to dismiss for failure to comply with N.J.S.A. 54:4-34.”) (citations and internal quotation marks omitted). Third, R. 8 ... assessor which is not required by the plain language of N.J.S.A. 54:4-34. 12 The court finds that the assessor for the City here did not violate N.J.S.A. 54:4-34 by sending the Chapter 91 request to the Subject’ ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44232

14 /usr/local/share/www/libweb/collections/courts/tax/07576-17opn.opn.html -- rank: 728

... I&E”) information of plaintiff’s property (“Subject”) under N.J.S.A. 54:4-34 (commonly known as Chapter 91). Plaintiff does not dispute its ... The City’s motion to dismiss the complaint followed. ANALYSIS N.J.S.A. 54:4-34 requires a property owner to “render a full and ... for an extension of time to provide the response. See N.J.S.A. 54:4-34 (“The county board of taxation may impose such terms ... file [a] motion to dismiss for failure to comply with N.J.S.A. 54:4-34.”) (citations and internal quotation marks omitted). Third, R. 8 ... to assist in determining the assessment of the property. See N.J.S.A. 54:4- 34 (in the absence of a response, or if a false ... J. Tax 417 , 422 (Tax 1993) (the “purpose of N.J.S.A. 54:4-34 is to assist the assessor in making the assessment ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	48358

15 FirstGrowth Plaza, LLC v. Borough of Raritan -- rank: 713

... to a request for income and expense information pursuant to N.J.S.A. 54:4-34, commonly known as Chapter 91 ( L. 1979, c. 91). For ... request for income and expense information to plaintiff pursuant to N.J.S.A. 54:4-34 by regular mail. The assessor addressed the envelope to 33 ... 2015, the municipality moved to dismiss the Complaint pursuant to N.J.S.A. 54:4-34, based on plaintiff’s failure to respond to the assessor� ... not persuaded by plaintiff’s argument. II. Conclusions of Law N.J.S.A. 54:4-34 provides as follows: Every owner of real property of the ... consistently held that municipal tax assessors must strictly comply with N.J.S.A. 54:4-34 if dismissal of a Complaint is to be granted under ... “the severity of the penalty for noncompliance provided by N.J.S.A. 54:4-34, namely, the taxpayer’s loss of his right to ...

docket:	01282-15
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	25068