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JC TRAPPER, LLC v. CITY OF JERSEY CITY

19 N.J. Tax 421 (2001)

JC TRAPPER, LLC, PLAINTIFF, v. CITY OF JERSEY CITY, DEFENDANT.

Tax Court of New Jersey.

February 22, 2001.

Attorney(s) appearing for the Case

Thomas A. Buonocore for plaintiff (Buonocore & Trevisan, attorneys).

Michael Kremen for defendant (Sean M. Connelly, Corporation Counsel, attorney).

KUSKIN, J.T.C.

Plaintiff JC Trapper, LLC seeks to recover property taxes and interest paid to defendant City of Jersey City on property owned by the City. The property, consisting of two tax lots, Block 97, Lot S and Block 98, Lot S (the "Street Lots"), constituted a portion of Essex Street in Jersey City until vacated in 1976 in favor of the owner of adjacent land. Pursuant to the terms of the ordinance effecting the vacation (the "Vacation Ordinance"), title to...

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