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M.I. HOLDINGS, INC. v. JERSEY CITY

12 N.J. Tax 129 (1991)

M.I. HOLDINGS, INC., PLAINTIFF v. CITY OF JERSEY CITY, DEFENDANT.

Tax Court of New Jersey.

October 23, 1991.

Attorney(s) appearing for the Case

Ann M. Schmidt for plaintiff (Crummy, Del Deo, Dolan, Griffinger & Vecchione, attorneys).

Mary Ann Murphy for defendant (Joseph Healy, attorney).

CRABTREE, J.T.C.

These are consolidated local property tax cases wherein plaintiff seeks review of the 1988 and 1989 assessments on its property located at 223 West Side Avenue, Jersey City, New Jersey (Block 1286, Lot 4B). The 1988 complaint was a direct appeal pursuant to N.J.S.A. 54:3-21, while the 1989 complaint was an appeal from a judgment of the Hudson County Board of Taxation affirming the assessment.

The assessments were:

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