Reasonableness Hearing Requires Access to Assessor’s Files

by: Anthony F. Della Pelle
7 Jul 2014

In a recent appeal, the Borough of Lincoln Park moved to dismiss a property owner’s 2012 tax appeal after the Borough claimed the owner failed to respond to a “Chapter 91” request for income and expense information. Chapter 91, N.J.S.A. 54:4-34, allows a municipal tax assessor to request income and expense information to use in setting assessments for the following tax year, and failing to provide a timely response permits a municipality to move to dismiss a tax appeal in the year under appeal. Here, the court granted the motion subject to a reasonableness hearing, required under Ocean Pines, Ltd. v. Borough of Point Pleasant, 112 N.J. 1 (1988).

The property owner requested any information from Lincoln Park that its assessor relied on to assess the Subject Property, including Chapter 91 information for other similar properties. The Borough objected to this disclosure claiming that Chapter 91 information was confidential, although the Tax Court disagreed and required the information be disclosed subject to a protective order. Ultimately, the tax assessor was able to credibly testify at the reasonableness hearing regarding the data he relied upon, and the methods used, to arrive at the property’s assessment. Thus, the Tax Court dismissed the appeal.

A copy of the Tax Court’s published opinion in 510 Ryerson Road, Inc. v. Borough of Lincoln Park can be found here.

For more how Chapter 91 requests have been addressed previously by the Tax Court, please see the following blog posts:

Property Owners Score in a Chapter 91 Trifecta

False response to Chapter 91 request dooms tax appeal

Chapter 91: Read Instructions Carefully Before Handling!

Two More Taxpayers Victims of Chapter 91 “Litigation Gamesmanship”

No Landlord-Tenant Relationship Means No Dismissal Under Chapter 91

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