CITY OF ATLANTIC CITY v. CALIFORNIA AVENUE VENTURES, LLC


21 N.J. Tax 511 (2004)

CITY OF ATLANTIC CITY, PLAINTIFF, v. CALIFORNIA AVENUE VENTURES, LLC, DEFENDANT.

Tax Court of New Jersey.

As Corrected October 27, 2004.


Attorney(s) appearing for the Case

George G. Frino for plaintiff (DeCotiis, Fitzpatrick, Cole & Wisler, attorneys).

Jeffrey M. Herskowitz for defendant (Law Offices of Jeffrey M. Herskowitz, attorney).


SMALL, P.J.T.C.

Plaintiff, Atlantic City, filed suit challenging the decisions of the Atlantic County Board of Taxation, which had reduced the 2003 tax assessments on six parcels of commercial property owned by defendant. The original assessment and the Atlantic County Board of Taxation judgments for the properties were as follows:

  102 S. California Ave., Block 32, Lot 4
  Original Assessment               Judgment...

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