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LENAL PROPERTIES, INC. v. JERSEY CITY

18 N.J. Tax 405 (1999)

LENAL PROPERTIES, INC., PLAINTIFF, v. CITY OF JERSEY CITY, DEFENDANT.

Tax Court of New Jersey

March 22, 1999.

Attorney(s) appearing for the Case

Michael I. Schneck, for plaintiff, (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer & Gladstone, attorneys).

Michael Kremen, for defendant.

KUSKIN, J.T.C.

This local property tax appeal relates to the 1995 and 1996 assessments on property in the City of Jersey City designated as Block 1497, Lots 3M1 and 3M2 on the City Tax Map. For each year under appeal, the property was assessed as follows:

  Land           $2,281,800
  Improvements   $2,683,900
                 __________
  Total          $4,965,700

For 1995, the applicable ratio...

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