Legal Opinion
City of Atlantic v. California Avenue Ventures, LLC
New Jersey Superior Court Appellate Division
Decided March 27, 2006PublishedCited by 3 opinions
1Opinion of the Court
The opinion of the court was delivered by
RODRÍGUEZ, A.A., P.J.A.D.
This is an appeal from a decision by the Tax Court. California Avenue Ventures, LLC (taxpayer) owns six contiguous boardwalk parking lots in Atlantic City (the property). These lots were purchased as a single unit on December 24, 2002 from Pinpoint Systems, Inc. (Pinpoint) for $3.6 million. The taxpayer petitioned the Atlantic County Board of Taxation (County Board) challenging the 2003 property tax assessment by the City of Atlantic City (City), which valued the property at $6,478,500. The City cross-petitioned to increase the…
2Cases cited13 opinions
- Alternative System Concepts, Inc. v. Synopsys, Inc.Court of Appeals for the First Circuit · 2004
- Grady Allen v. Zurich Insurance CompanyCourt of Appeals for the Fourth Circuit · 1982
- Montrose Medical Group Participating Savings Plan Montrose General Hospital, Inc. v. Richard A. Bulger Walter Garvey Mutual Life Insurance Company of New York v. Mutual Life Insurance Company of New York Richard A. Bulger, Third-Party v. Eudora Bennett Montrose Medical Arts Pharmacy, Inc. Medical Arts Nursing Center, Inc. Medical Arts Clinic, Third-PartyCourt of Appeals for the Third Circuit · 2001
- STATE, DEPT. OF LAW v. GonzalezSupreme Court of New Jersey · 1995
- Kimball Intern. v. Northfield MetalNew Jersey Superior Court Appellate Division · 2000
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3Cited by3 opinions
- GGI Props., LLC v. City of Millville (In re GGI Props., LLC)United States Bankruptcy Court, D. New Jersey · 2018
- Hainesport Township. v. Burlington County Board of TaxationNew Jersey Tax Court · 2009
- MY EZ WEB SOLUTIONS, INC. VS. JOSEPH P. THOMAS (L-7382-17, BERGEN COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2019