PER CURIAM.
Petitioner Alfred Conhagen, Inc., filed a direct tax appeal from the 1995 tax assessment of an 11,000 square foot industrial building which it owns and occupies at 110 Sylvania Place, South Plainfield. On July 14, 1994, South Plainfield Borough's tax assessor, in compliance with N.J.S.A. 54:4-34, notified petitioner of its obligation to respond within forty-five days as to the valuation of income-producing property. Petitioner failed to respond...
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