Lenal Properties, Inc. v. City of Jersey City

This appeal is before us following a remand to the Tax Court for further findings and conclusions concerning the court’s decision in favor of the taxpayer in this case. The facts underlying the appeal are detailed in our earlier decision, Lenal Properties, Inc. v. City of Jersey City, A-2205-97 (Dec. 3, 1998) and need not be repeated here. We remanded the matter to the Tax Court for an explanation as to why it had not mentioned the presumption of correctness that attaches to the quantum of the assessment made by the tax assessor of the property at issue in this ease. See Pantasote Co. v. City…