WATERSIDE VILLAS HOLDINGS, LLC VS. MONROE
TOWNSHIP
A-2466-12T1
We address whether a municipality is precluded from
seeking dismissal of a property owner's tax appeal pursuant
to N.J.S.A. 54:4-34, in circumstances where the assessor's
Chapter 91 information request has omitted a word from the
statute. We hold that where, as here, the omission is
minor, does not alter the substance of the statute, and
does not prejudice the property owner, the municipality is
still entitled to seek dismissal under the statute. 01/24/14
TOWNSHIP
A-2466-12T1
We address whether a municipality is precluded from
seeking dismissal of a property owner's tax appeal pursuant
to N.J.S.A. 54:4-34, in circumstances where the assessor's
Chapter 91 information request has omitted a word from the
statute. We hold that where, as here, the omission is
minor, does not alter the substance of the statute, and
does not prejudice the property owner, the municipality is
still entitled to seek dismissal under the statute. 01/24/14