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PARAMUS ASSOC., LLP v. PARAMUS

Docket No. 002755-2012

27 N.J. Tax 274 (2013)

PARAMUS ASSOCIATES, LLP/HOME DEPOT, USA, INC., Plaintiff, v. BOROUGH OF PARAMUS, Defendant.

Tax Court of New Jersey.

Decided August 2, 2013.

Attorney(s) appearing for the Case

Adam R. Jones for plaintiff Paramus Associates, LLP/ Home Depot, USA, INC. (Garippa, Lotz & Giannuario, attorneys).

Marc A. Raso for defendant Borough of Paramus (Marc A. Raso, Esq., attorney).

NUGENT, J.T.C.

The within tax appeal challenges the assessment of two contiguous lots owned by plaintiff which contain a retail store and an adjacent parking area. The assessor for the Borough of Paramus sent a separate request form for each lot seeking financial information for use in reaching the property tax assessments for 2012, pursuant to N.J.S.A. 54:4-34 (commonly known as "Chapter 91" or "Chapter 91 request...

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