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PISANI v. WAYNE TP.

13 N.J. Tax 412 (1993)

VINCENT & ANNE PISANI, PLAINTIFF, v. TOWNSHIP OF WAYNE, DEFENDANT.

Tax Court of New Jersey.

October 1, 1993.

Attorney(s) appearing for the Case

Richard B. Nashel for plaintiff (Nashel & Nashel, attorneys).

Heather A. Turnbull for defendant (Skoloff & Wolfe, attorneys).

DOUGHERTY, J.T.C.

The Issue: The issue for decision is what is required to satisfy the notice requirements placed upon the municipality by N.J.S.A. 54:4-34.

The Facts:

Wayne Township (the municipality) brings this motion to dismiss taxpayers' complaint pursuant to N.J.S.A. 54:4-34.

By letter dated October 6, 1992 the municipality's chief tax assessor (the assessor) requested income and expense information...

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