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SOUTHLAND CORP. v. DOVER TP.

21 N.J. Tax 573 (2004)

SOUTHLAND CORPORATION, PLAINTIFF, v. DOVER TOWNSHIP, DEFENDANT. SOUTHLAND CORPORATION, PLAINTIFF, v. BOROUGH OF POINT PLEASANT BEACH, DEFENDANT.

Tax Court of New Jersey.

December 8, 2004.

Attorney(s) appearing for the Case

Jodie Lee Alper argued for plaintiff. Bruce H. Snyder submitted written argument for plaintiff (Lasser Hochman, LLC, attorneys).

Scott Kenneally argued and submitted written argument for defendant Dover Township, (Starkey, Kelly, Bauer & Kenneally, attorneys).

Edmund J. Corrigan argued and submitted written argument for defendant Borough of Point Pleasant Beach (Hiering, Gannon & McKenna, attorneys).

SMALL, P.J.T.C.

In these cases, I find that, despite the fact that a taxpayer claims that its property is owner-occupied and is therefore not required to respond to a tax assessor's income and expense request authorized by N.J.S.A. 54:4-34 (commonly referred to as "Chapter 91," L. 1979 c. 91), it must make some response to an assessor's request. I am barred from considering the taxpayer's claim of...

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