Paramus Associates, LLP/Home Depot USA Inc. v. Borough of Paramus, No. 002755-2012; Tax Court; opinion by Nugent, J.T.C.; decided and approved for publication August 2, 2013. DDS No. 35-5-0925 [14 pp.]

This tax appeal challenges the assessment of two contiguous lots owned by plaintiff that contain a retail store and an adjacent parking area. The assessor for Paramus sent a separate request form for each lot seeking financial information for use in reaching the property tax assessments for 2012, pursuant to N.J.S.A. 54:4-34 (Chapter 91 request).