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3085 KENNEDY REALTY v. TAX ASSESSOR

287 N.J. Super. 318 (1996)

671 A.2d 137

3085 KENNEDY REALTY CO., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. TAX ASSESSOR OF THE CITY OF JERSEY CITY, THE CITY OF JERSEY CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, AND BANKERS TRUST COMPANY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided February 9, 1996.

Attorney(s) appearing for the Case

Margolis, Meshulam & Pobereskin, attorneys for appellant (Marlo J. Hittman, on the brief).

Sean M. Connelly, Corporation Counsel, attorney for respondent City of Jersey City (Michael Kremen, Assistant Corporate Counsel, on the brief).

Schumann, Hanlon & Panepinto, attorneys for respondent Bankers Trust Company (Anthony Romano, II, of counsel and on the brief).

Before Judges LONG, MUIR, Jr. and BROCHIN.

The opinion of the court was delivered by BROCHIN, J.A.D.

Plaintiff 3085 Kennedy Realty Company was the owner of three contiguous parcels of real estate in Jersey City. A city-wide real property reevaluation to be effective for the tax years 1988 and thereafter valued the three parcels as follows: Parcel 1: $89,300; Parcel 2: $129,700; and Parcel 3: $746,700.

Despite these valuations, the three parcels were assessed as follows for the 1989 tax year: Parcel...

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