With no explanation, chose the best option from "A", "B", "C" or "D". initial requirement of the Rule is that “[t]he first paragraph of every complaint and counterclaim shall set forth the block, lot and street address of the property.” R. 8:3-5(a)(1) (emphasis added). The Rule then directs that “[t]he complaint ... include the name of the owner, the assessment, [and] the type of property,” among others. Ibid, (emphasis added). Bocceli, the aggrieved taxpayer, failed to meet the statutory mandate of filing a timely complaint challenging the tax assessment in the name of the true party in interest. Although appellant argues that this in rem action requires only proper identification of the assessed property for jurisdiction to attach, cf. City of Newark v. Central & Lafayette Realty Co., 150 N.J.Super. 18, 21, 374 A.2d 504 (App.Div.) (citations omitted) (<HOLDING>), certif. denied, 75 N.J. 528, 384 A.2d 508

A: holding the real estate sale proceeds
B: holding prospectively that a vendees interest in a real estate contract constitutes real estate within the meaning of the judgment lien statute
C: holding that a tax appeal on real property is a lien on the real estate and not a personal obligation of the landowner
D: holding witness not licensed as real estate appraiser could not testify as expert on real estate valuation where statute made it unlawful to engage in real estate appraisal without license
C.