Hartz Mt. Industries, Inc. v. City of Jersey City

KAHN, J.T.C.

This is the court’s determination with respect to cross-motions for summary judgment. The assessment for tax year 2002, which is the subject of these motions, involves certain airspace. Plaintiff (taxpayer) moves to strike the assessment as void, and the defendant municipality cross-moves to dismiss the first count of taxpayer’s complaint.1

The subject airspace is located above Block 586.5, Lots A.2, B, and C.2, as shown on the tax map of the City of Jersey City, situated between Tonnelle Avenue and John F. Kennedy Boulevard. At all relevant times, the land, above which the subject…