A recent decision by the New Jersey Tax Court highlights that a municipality’s credibility matters, particularly in cases involving compliance with N.J.S.A. 54:4-34, commonly known as Chapter 91. In R&M Mfg. v. Twp. of Monroe, the Court approved the Township’s motion to dismiss a tax appeal because it found the
The Tax Court of New Jersey recently issued three decisions that should be of interest to New Jersey municipalities. All of the cases involved a request for income and expense information from the municipal tax assessor pursuant to N.J.S.A. 54:4-34, commonly known as Chapter 91. Chapter 91 authorizes New Jersey
In 510 Ryerson Road, Inc. v. Borough of Lincoln Park, the Tax Court of New Jersey highlighted the standard of review in Chapter 91 reasonableness hearings. In doing so, it held that an assessment that relied on the recommendations of a valuation firm was reasonable, given that the assessor performed
In the past, New Jersey courts have increasingly construed requests under N.J.S.A. 54:4-34 (Chapter 91) very strictly against municipalities. The statute authorizes assessors to seek expense and income information from property owners and allows a municipality to dismiss a tax appeal if the owner fails or refuses to respond within
The New Jersey Tax Court recently considered a novel question of interest to both municipalities and commercial landowners — whether a taxpayer that receives two Chapter 91 requests for two separate lots governed by a singular lease agreement has “failed or refused to respond” pursuant to N.J.S.A. 54:4-34 by having
