Dijas Capital, LLC v. Department of Community & Economic Development

OPINION BY

Judge PELLEGRINI.

Before this Court is a petition for review filed by Dijas Capital, LLC (Dijas) from what it alleges is a final adjudication of the Department of Community and Economic Development (Department) awarding it $20,868.25 in enterprise zone tax credits under the Neighborhood Assistance Act. Also before us is a motion to quash filed by the Department alleging that Dijas may not file a petition for review because there was no final adjudication of tax credits that was subject to judicial review.

This case involves the Neighborhood Assistance Act (Act) 1 which offers tax…