With no explanation, chose the best option from "A", "B", "C" or "D". properties, and the legitimate needs of the tax assessor to receive from all taxpayers the information necessary to rationally assess the value of real property within the municipality. While we agree with defendant that the statute, in its current form, poses an inconvenient, practical dilemma for tax assessors, we are not at liberty to ignore Chapter 91’s plain language. Unfortunately, N.J.S.A. 54:4-34’s clear language confers upon owners of non-income-producing properties the unilateral right to ignore Chapter 91 requests with impunity. While we may disagree with the public policy behind this conclusion, it is not the judiciary’s role to formulate public policy; rather, our duty is to give effect to the intent ); SKG Realty Corp. v. Twp. of Wall, 8 N.J. Tax 209, 211 (App.Div.1985) (<HOLDING>); Southland Corp. v. Dover Twp., 21 N.J. Tax

A: holding that chapter 91 barred assessment appeal by property owner who did not respond because of his mistaken belief that his property was nonincomeproducing
B: holding that an aliens mistaken belief that he no longer needed to keep his address current was not an exceptional circumstance because it was not beyond his control that his address on file was inaccurate
C: holding that property owner still has relief in the form of the return of his property though condemnation was complete and a highway was constructed across the property
D: holding that because the property owner argued only a theory of taking that was no longer a valid theory property owner did not demonstrate his entitlement to relief
A.