Martin Allen obtains dismissal of tax appeal where property owner did not provide information in response to a “may dismiss” letter.
SteveK October 20th, 2011
In James Dale Enterprises v. Berkeley Heights, 26 N. J. Tax 117 (Tax 2011), Martin Allen, chairman of the firm’s Real Estate Tax Department successfully argued that a tax assessor’s request for income and expense information pursuant to Chapter 91 (N.J.S.A.54:4-34) does not require an unequivocal statement that a tax appeal will be dismissed. The inclusion of a copy of the law with the request is adequate notice to the property owner of the possible consequences of non-compliance. The assessor’s letter to the property owner stated that a failure to provide income and expense information “may” result in the taxpayer’s tax appeal being dismissed.
DiFrancesco, Bateman, Coley, Yospin, Kunzman, Davis & Lehrer, PC (www.dbnjlaw.com ) is a full service law firm in New Jersey which provides a broad range of legal services, including the representation of clients in real estate tax appeals. For additional information about the matters in this bulletin or in the firm’s real estate tax appeal group, please contact Martin Allen, Esq
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