New Jersey Tax Court Denies Municipality’s Motion to Limit Taxpayer’s Tax Appeal

The New Jersey Tax Court denied the municipality’s motion to limit the taxpayer’s tax appeal to a reasonableness hearing. The dispute arose when the taxpayer failed to respond to an initial Chapter 91 request for income and expense information but promptly responded to a second request sent by the assessor’s office. The court ruled that the square corners doctrine applied, finding that the assessor’s office had encouraged the taxpayer to respond to the second request without clearly stating that the municipality would still move to limit the appeal regardless of the response. This decision upholds the legislative goal of Chapter ...