Legal Opinion

City of Atlantic City v. Boardwalk Regency Corp.

New Jersey Superior Court Appellate Division

Decided June 22, 2000PublishedCited by 9 opinions

1Opinion of the Court

The opinion of the court was delivered by

CARCHMAN, J.A.D.

Defendant, Boardwalk Regency Corp., owns eights lots on and near the Boardwalk in Atlantic City. It filed complaints with the Atlantic County Board of Taxation (County Board) to challenge its property tax assessments, and the County Board subsequently substantially reduced the assessments from approximately $173 per square foot to approximately $110. Plaintiff, City of Atlantic City, filed a complaint with the Tax Court appealing the County Board’s judgments for defendant’s eight lots. Judge Rimm, in a thorough and thoughtful oral…

2Cases cited29 opinions

  1. Rova Farms Resort, Inc. v. Investors Insurance Co. of AmericaSupreme Court of New Jersey · 1974
  2. Pascale v. PascaleSupreme Court of New Jersey · 1988
  3. Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
  4. Hackensack Water Company v. Borough of Old TappanSupreme Court of New Jersey · 1978
  5. City of Atlantic City v. Atlantic County Board of TaxationNew Jersey Tax Court · 1980

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3Cited by9 opinions

  1. City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006
  2. Gale & Kitson Fredon Golf, L.L.C. v. Township of FredonNew Jersey Tax Court · 2011
  3. City of Atlantic v. Director, Division of TaxationNew Jersey Tax Court · 2008
  4. Clemente v. Township of South HackensackNew Jersey Superior Court Appellate Division · 2015
  5. Victor & Mary Aliotta, & Silo, Inc. v. Township of BellevilleNew Jersey Tax Court · 2013

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