JET URBAN RENEWAL CORP. v. CITY OF NEWARK


15 N.J. Tax 715 (1996)

JET URBAN RENEWAL CORPORATION, PLAINTIFF-APPELLANT, v. CITY OF NEWARK AND THE TAX ASSESSOR FOR THE CITY OF NEWARK, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided April 4, 1996.


Attorney(s) appearing for the Case

Andrew S. Kessler argued the cause for appellant (Chapman, Henkoff, Kessler, Peduto & Saffer, attorneys; Patricia A. Cauldwell, on the brief).

Demetrice R. Miles, Assistant Corporation Counsel, argued the cause for respondent (Michelle Hollar-Gregory, Corporation Counsel for the City of Newark, Mr. Miles, on the brief).

Before Judges HAVEY and D'ANNUNZIO


PER CURIAM

Under a written agreement with the City of Newark, plaintiff constructed a building in exchange for a tax abatement for twenty years. After several years, plaintiff built an addition to the abated building.

The addition is not covered by the tax abatement. Thus, after the addition was built, the City began imposing taxes on the property. While the City says it was taxing only the non-abated addition, plaintiff claims that the assessment was so high...

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