The 45-day response deadline was either Novem(calculated from the date of the Chapter 91 request) or Novem(calculated from the date of receipt of the Chapter 91 request). Plaintiff received the request on or about October 10, 2017. The request reproduced the Chapter 91 statute, and also advised plaintiff to respond if the property was owner-occupied, or if plaintiff did not own the property for all of 2016. FACTS On or about October 5, 2017, the Township’s assessor mailed a Chapter 91 request to plaintiff by certified mail, return receipt requested, seeking the 2016 income and expense (“I&E”) information for property owned by plaintiff. Therefore, the Township’s motion to dismiss the complaint is denied. Since the Township’s Chapter 91 request was not sent 45 days prior to the November 1 preliminary tax list date, it was defective. For the reasons set forth below, the court finds that November 1 is the controlling date for taxing districts in ADP participating counties. Therefore, it contends, its Chapter 91 request is timely, thus, not defective. * The Township counters that the controlling date is May 5 of the tax year which is when the final tax list is submitted by assessors of taxing districts in ADP participating counties.

However, it argues against dismissal of the complaint because the 45-day limit to respond was beyond November 1, the date for the submission of the assessor’s preliminary tax list, which date applies to counties whose board of taxation is participating in the Assessment Demonstration Program (“ADP”), such as Monmouth County where defendant (“Township”) is located. Plaintiff, which received the request on or about October 10, 2018, concedes its non-response. This opinion addresses defendant’s motion to dismiss the above captioned complaint on grounds plaintiff failed to respond to the defendant’s assessor’s Octorequest for income and expense information under N.J.S.A. MacDonald Martin Allen for defendant (DiFrancesco, Bateman, Kunzman, Davis, Lahrer & Flaum, P.C., attorneys). Coats for plaintiff (Brach Eichler, L.L.C., attorneys). : TOWNSHIP OF FREEHOLD, : Approved for Publication In the New Jersey Tax Court Reports Defendant. PARTNERSHIP : TAX COURT OF NEW JERSEY : DOCKET NO.

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS _ METZ FAMILY LTD.

Freehold township tax collector