The taxpayer, Atlantic Deauville, Inc. (Deauville), has filed a consolidated motion for summary judgments (a) dismissing Atlantic City's three counterclaims and (b) dismissing the city's two complaints filed in the above matters.
Deauville is the owner of three separately assessed lots located in Atlantic City, known as Block 12, Lots 13 and 14, and Block 13, Lot 3. For the tax year 1981 it appealed...
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