Ocean Pines, Ltd., Plaintiff-Respondent and Cross-Appellant v. Borough of Point Pleasant, Defendant-Appellant and…

Summary

The Supreme Court of New Jersey affirmed the Appellate Division, holding that N.J.S.A. 54:4-34 bars an appeal for revaluation based on economic data when the owner fails to respond within 45 days absent good cause, but permits a limited reasonableness appeal of the assessor's valuation; the statute was found to satisfy both procedural and substantive due‑process requirements.