The NJ Tax Blog

January 4, 2007: SAC Family, LLC v. Borough of Fair Lawn and ARC Family, LLC v. Borough of Fair Lawn.

According to the motion filed by defendant, a request for income and expense information under N.J.S.A. 54:4-34 was sent on or about October 6, 2006 to the owner of SAC Family, LLC and ARC Family, LLC. To this point, the Borough of Fair Lawn claimed to have received no response to the “Chapter 91 request,” and thus argued that subject property holder should be precluded from filing tax appeals for the tax year in question.

After an hour and forty-five minute oral argument, Schneck Holtzman was successful in establishing by a preponderance of the evidence that the taxpayer had in fact responded to the Chapter 91 request, but, for some reason outside anyone’s control, said response was never received by the Borough of Fair Lawn’s Tax Assessor. As a result, the Honorable Harold Kuskin denied the Borough of Fair Lawn’s Motion to Dismiss the taxpayer’s cases (that is, the taxpayer’s cases were allowed to continue).