Legal Opinion
Boardwalk Properties v. City of Atlantic City
New Jersey Tax Court
Decided February 3, 1983PublishedCited by 6 opinions
1Opinion of the Court
RIMM, J.T.C.
This local property tax matter involves the propriety of an omitted assessment placed on defendant’s assessment rolls for Block 38, Lot 3. For the tax year 1980 the regular assessment was:
Land $ 150,000
Improvements -0-
Total $ 150,000
Thereafter there was an omitted assessment in the amount of $853,300 for the improvements, and a judgment in that amount was entered for the omitted assessment by the Atlantic County Board of Taxation on December 31,1981. The result was a total assessment of $1,003,300 for the tax year 1980.
The taxpayer filed a complaint in this court seeking judgment…
2Cases cited10 opinions
- In re Appeal of New York State Realty & Terminal Co.Supreme Court of New Jersey · 1956
- Galloway Township v. PetkevisNew Jersey Tax Court · 1980
- Manczak v. Township of DoverNew Jersey Tax Court · 1981
- Snyder v. South PlainfieldNew Jersey Tax Court · 1980
- Cherry Hill Indus. Properties v. Voorhees Tp.New Jersey Superior Court Appellate Division · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Chevron U.S.A. Inc. v. City of Perth AmboyNew Jersey Tax Court · 1988
- American Hydro Power Partners, L.P. v. City of CliftonNew Jersey Tax Court · 1987
- 200 43rd Street, L.L.C. v. City of Union CityNew Jersey Tax Court · 1996
- Freehold Borough v. Nestle USANew Jersey Tax Court · 2003
- Coastal Eagle Point Oil Co. v. West Deptford TownshipNew Jersey Tax Court · 1999
1 more not listed; retrieve them via the Exa API.