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SUMMERTON SHOPPING PLAZA v. MANALAPAN TP.

15 N.J. Tax 173 (1995)

SUMMERTON SHOPPING PLAZA, PLAINTIFF-APPELLANT, v. MANALAPAN TOWNSHIP, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 9, 1995.

Attorney(s) appearing for the Case

Alan R. Hammer argued the cause for appellant (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer & Gladstone, attorneys; Mr. Hammer, of counsel; Mr. Hammer, Michael I. Schneck and David L. Wecht, on the brief).

Linda Hayes Grasso argued the cause for respondent (Cleary & Alfieri, attorneys; Salvatore Alfieri, of counsel, and Ms. Grasso, on the brief).

Before Judges PRESSLER and LANDAU.

PER CURIAM.

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 request 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...

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