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PIERCE DAVIDSON ASSOCIATES v. TP. OF FRANKLIN

15 N.J. Tax 709 (1996)

PIERCE DAVIDSON ASSOCIATES, PLAINTIFF-APPELLANT, v. TOWNSHIP OF FRANKLIN, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 28, 1996.

Attorney(s) appearing for the Case

Philip J. Giannuario argued the cause for appellant (Garippa & Davenport, attorneys; Mr. Giannuario on the brief).

Thomas Cafferty argued the cause for respondent (McGimpsey & Cafferty, attorneys; Arlene M. Trinchak on the brief).

Before Judges KING, LANDAU and HUMPHREYS.

PER CURIAM.

Plaintiff Pierce Davidson Associates (Pierce) appeals from an order of the Tax Court dismissing its appeal of an assessment for failure timely to supply income and expense information pursuant to N.J.S.A. 54:4-34. Pierce owns real property in the Township of Franklin (Township). In 1993, the Township hired MGM Associates (MGM) to conduct a real property tax revaluation for the 1994 tax year. Pursuant to N.J.S.A. 54:4-34, MGM sought to obtain...

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