City of Elizabeth v. 264 First Street, LLC

NOVIN, J.T.C.

This letter constitutes the court’s opinion on defendant taxpayers’ motion to dismiss plaintiffs Complaints and plaintiffs cross-motion for partial summary judgment in the above-referenced consolidated matters.

For the 2014 tax year, the City of Elizabeth (“plaintiff’), increased the assessments on 212 Class 4C properties in the taxing district. Defendants, 264 First Street, LLC, et als. (“Taxpayers”), comprise the owners of 52 of the 212 Class 4C properties affected *416by the increased assessments. Prior to increasing the 2014 tax year assessments on the 212 Class 4C properties,…