Sumo Property Management, L.L.C. v. City of Newark

KAHN, J.T.C., t/a.

This is the court’s determination with respect to cross-motions for partial summary judgment. The tax years in question are 1997 through 2002. For each of the years in issue, plaintiff (taxpayer) filed appeals to the Essex County Board of Taxation contesting the subject property’s local property tax assessment and contesting the defendant’s (City’s) alleged denial of an abatement/exemption application. Following the county board’s dismissal of these claims, taxpayer timely filed appeals to the Tax Court of New Jersey. The complaints to this court contain allegations of…