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LIGHTING WAY v. TOWN OF SECAUCUS

No. 006115-2011.

26 N.J. Tax 262 (2012)

LIGHTING WAY, LLC v. TOWN OF SECAUCUS.

Tax Court of New Jersey.

February 17, 2012.

Attorney(s) appearing for the Case

Michael Caccavelli, Esq., Zipp & Tannenbaum, L.L.C., Jamesburg, New Jersey.

Maria Yoo, Esq., Stavistsky & Associates, L.L.C., Clifton, New Jersey.

CHRISTINE M. NUGENT, J.T.C.

Dear Counsel:

This matter was opened to the court on defendant's motion to dismiss plaintiff's complaint for failure to respond to the tax assessor's request for financial information, sent pursuant to N.J.S.A. 54:4-34 (commonly known as and hereinafter "Chapter 91 request").

In opposition, plaintiff claims that the Chapter 91 request is defective and seeks denial of the motion in that the request is unclear and ambiguous...

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