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TRI-MARTIN ASSOCIATES II, LLC v. CITY OF NEWARK

21 N.J. Tax 253 (2004)

TRI-MARTIN ASSOCIATES II, LLC, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT.

Tax Court of New Jersey.

February 17, 2004.

Attorney(s) appearing for the Case

Susan A. Feeney, for plaintiff (McCarter & English, attorneys).

John Havrilchak, for defendant (JoAnne Y. Watson, Corporation Counsel, attorney).

KAHN, J.T.C.

This is the court's determination with respect to the City of Newark's (City) motion to dismiss plaintiff's (taxpayer) complaint by reason of the taxpayer's failure to respond to the City's request for income and expense information pursuant to N.J.S.A. 54:4-34, commonly referred to as Chapter 91 (L. 1973, c. 91).

In support of its motion to dismiss, the City submits the certification of its tax assessor, indicating that she...

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