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BOARDWALK PROPERTIES v. ATLANTIC CITY

5 N.J. Tax 192 (1983)

BOARDWALK PROPERTIES, PLAINTIFF, v. CITY OF ATLANTIC CITY, DEFENDANT.

Tax Court of New Jersey.

February 3, 1983.

Attorney(s) appearing for the Case

Geraldine E. O'Kane for plaintiff (Dines, English & O'Kane, attorneys).

Saul A. Wolfe for defendant.

RIMM, J.T.C.

This local property tax matter involves the propriety of an omitted assessment placed on defendant's assessment rolls for Block 38, Lot 3. For the tax year 1980 the regular assessment was:

  Land                          $ 150,000
  Improvements                     -0-
                                  _______
  Total                         $ 150,000

Thereafter there was an omitted assessment in the amount of $853,300 for the...

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