Legal Opinion
City of Atlantic City v. Boardwalk Regency Corp.
New Jersey Tax Court
Decided January 23, 2002Published
1Opinion of the Court
SMALL, P.J.T.C.
These two cases come to the Tax Court in different procedural postures. Both are resolved by a determination as to whether the Offer of Judgment Rule (R. 4:58) is applicable to proceedings in the Tax Court.
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Boardwalk Regency Corporation (“BRC”) owns property located at 2100 Boardwalk Avenue, Atlantic City, originally designated as Block 37, Lot 59. The subject property is commonly referred to as the Ocean One Mall and is currently identified as Block 1, Lot 93.
On April 1, 1997, Atlantic City filed a complaint with the Tax Court seeking an increase in the subject property’s…
2Cases cited13 opinions
- GLENPOINTE ASS'N. v. Tp. of TeaneckNew Jersey Superior Court Appellate Division · 1990
- Crudup v. MarreroSupreme Court of New Jersey · 1971
- Union City Associates v. City of Union CitySupreme Court of New Jersey · 1989
- Black United Fund Inc. v. City of East OrangeNew Jersey Tax Court · 1998
- Black United Fund of New Jersey, Inc. v. City of East OrangeNew Jersey Superior Court Appellate Division · 2001
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