Legal Opinion

City of Atlantic v. California Avenue Ventures, LLC

New Jersey Tax Court

Decided October 27, 2004PublishedCited by 3 opinions

1Opinion of the Court

SMALL, P.J.T.C.

Plaintiff, Atlantic City, filed suit challenging the decisions of the Atlantic County Board of Taxation, which had reduced the 2003 tax assessments on six parcels of commercial property owned by defendant. The original assessment and the Atlantic County Board of Taxation judgments for the properties were as follows:

102 S. California Ave., Block 32, Lot 4

Original Assessment Judgment from County Board

Land: $ 951,700 Land: $ 546,800

Improvements: $ 1,500 Improvements: $ 1,500

Total: $ 953,200 Total: $ 548,300

116 S. California Ave., Block 32, Lot 5

Original Assessment Judgment from…

2Cases cited16 opinions

  1. Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
  2. Alternative System Concepts, Inc. v. Synopsys, Inc.Court of Appeals for the First Circuit · 2004
  3. Athanasios Konstantinidis and Vasiliki Konstantinidis, His Wife v. C. N. Chen, M. DCourt of Appeals for the D.C. Circuit · 1980
  4. State v. JenkinsSupreme Court of New Jersey · 2004
  5. STATE, DEPT. OF LAW v. GonzalezSupreme Court of New Jersey · 1995

11 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. City of Atlantic v. California Avenue Ventures, LLCNew Jersey Superior Court Appellate Division · 2006
  2. GGI Props., LLC v. City of Millville (In re GGI Props., LLC)United States Bankruptcy Court, D. New Jersey · 2018
  3. Hainesport Township. v. Burlington County Board of TaxationNew Jersey Tax Court · 2009

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