Fairfield Dev., c/o 46 Auto Imports v. Totowa Borough, etc., Nos. 002875-2013, 002876-2013; Tax Court; opinion by Bianco, J.T.C.; decided September 30, 2013; revised, re-issued and approved for publication October 23, 2013. DDS No. 35-5-1742 [6 pp.]

Fairfield Dev., c/o 46 Auto Imports, and Anton & Simon Schweighardt operate income-producing properties in Totowa. In September 2012, Totowa served them with requests for information pursuant to N.J.S.A. 54:4-34, also known as Chapter 91. Each request included a cover letter, an income and expense statement form, instructions on how to complete the form, and what purported to be a copy of the statute.