What happens when the tax assessor mails a Chapter 91 request to the address maintained on the assessor’s public records, but the request is returned “unclaimed”? Is the assessor required to conduct any type of investigation to determine if the address is correct, or can the tax assessor rely solely on his or her records? Recently, the New Jersey Tax Court had an opportunity to review these issues in First Growth Plaza, LLC v. Borough of Raritan. The Tax Court ultimately found that a tax assessor may rely upon its public records in sending out Chapter 91 requests and an “unclaimed” envelope will not defeat a motion to dismiss a tax appeal when the tax assessor relied upon his or her tax list when addressing the envelope. The Tax Court held that a tax assessor is not required to investigate the address of an unclaimed certified mailing. On the contrary, the Tax Court found that it is incumbent on the property owner to ensure that any change in the owner’s address is properly recorded with the assessor. Property owners must be diligent in making certain that a tax assessor has a good address to mail notices and tax bills. Generally, the assessor will use the address set forth on a deed when updating a tax list after the sale of a parcel of property. That being said, this is not always the best address for the company. More importantly, if a company merges, changes management companies or accountants or relocates, it must be diligent and send a formal change of address notice to the tax assessor if tax bills and notices need to be sent to a new address. For any questions regarding this decision, it is recommended that you speak with experienced counsel.