Jet Urban Renewal Corp. v. City of Newark

Under a written agreement with the City of Newark, plaintiff constructed a building in exchange for a tax abatement for twenty years. After several years, plaintiff built an addition to the abated building.

The addition is not covered by the tax abatement. Thus, after the addition was built, the City began imposing taxes on the property. While the City says it was taxing only the non-abated addition, plaintiff claims that the assessment was so high that the City must have been taxing the abated building as well as the taxable addition.

Plaintiff paid the taxes for several years without…