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BERNSTEIN v. CITY OF ATLANTIC CITY

15 N.J. Tax 576 (1996)

JANICE BERNSTEIN, PLAINTIFF, v. CITY OF ATLANTIC CITY, DEFENDANT.

Tax Court of New Jersey.

May 17, 1996.

Attorney(s) appearing for the Case

Bryan F. Ferrick for plaintiff (Ferrick & Kurzeja, attorneys).

Daniel Gallagher for defendant (Youngblood, Corcoran, Aleli, Lafferty, Stackhouse, Grossman & Gormley, attorneys).

RIMM, J.T.C.

In this local property tax matter, a case of first impression, the issue before the court is whether a taxpayer who has paid the taxes based on an original assessment must pay the taxes resulting from an increase in the assessment by a county board of taxation in order to appeal the county board judgment to the Tax Court.

Plaintiff, Janice Bernstein, owns property located at 3101 Boardwalk, Unit 1710...

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