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ATLANTIC CITY v. CALIFORNIA AVE. VENTURES, LLC

23 N.J. Tax 62 (2006)

CITY OF ATLANTIC CITY, Plaintiff-Appellant, v. CALIFORNIA AVENUE VENTURES, LLC, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided March 27, 2006.

Attorney(s) appearing for the Case

James L. Esposito, argued the cause for appellant (DeCotiis, Fitzpatrick, Cole & Wisler, attorneys; George G. Frino, of counsel; Mr. Esposito, on the brief).

Elizabeth J. Hampton, argued the cause for respondent (Jeffrey M. Herskowitz, attorney; Ms. Hampton, on the brief).

Before Judges A.A. RODRÍGUEZ, ALLEY and YANNOTTI.

The opinion of the court was delivered by

RODRÍGUEZ, A.A., P.J.A.D.

This is an appeal from a decision by the Tax Court. California Avenue Ventures, LLC (taxpayer) owns six contiguous boardwalk parking lots in Atlantic City (the property). These lots were purchased as a single unit on December 24, 2002 from Pinpoint Systems, Inc. (Pinpoint) for $3.6 million. The taxpayer petitioned the Atlantic County Board of Taxation (County Board) challenging the 2003...

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