Legal Opinion
Bernstein v. City of Atlantic City
New Jersey Tax Court
Decided May 17, 1996PublishedCited by 1 opinion
1Opinion of the Court
RIMM, J.T.C.
In this local properly tax matter, a case of first impression, the issue before the court is whether a taxpayer who has paid the *577taxes based on an original assessment must pay the taxes resulting from an increase in the assessment by a county board of taxation in order to appeal the county board judgment to the Tax Court.
Plaintiff, Janice Bernstein, owns property located at 3101 Boardwalk, Unit 1710-1, in the City of Atlantic City, designated as Block C0011, Lot 196 W03 on the municipal tax map. For the 1995 tax year, the subject property was originally assessed as follows:
Land…
2Cases cited9 opinions
- Schneider v. City of East OrangeNew Jersey Superior Court Appellate Division · 1984
- Echelon Glen Cooperative, Inc. v. Voorhees TownshipNew Jersey Superior Court Appellate Division · 1994
- J.L. Muscarelle, Inc. v. Township of Saddle BrookNew Jersey Tax Court · 1995
- Stewart v. Hamilton TownshipNew Jersey Tax Court · 1984
- Inwood Owners, Inc. v. Little Falls Tp.New Jersey Superior Court Appellate Division · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- BDB Enterprises, LLC v. Brick TownshipNew Jersey Tax Court · 1996