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ATLANTIC CITY v. BOARDWALK REGENCY CORP.

19 N.J. Tax 164 (2000)

CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. BOARDWALK REGENCY CORP., DEFENDANT-APPELLANT.

Superior Court of New Jersey Appellate Division.

Decided June 22, 2000.

Attorney(s) appearing for the Case

Steven R. Nehmad, argued the cause for appellant (Perskie, Nehmad & Perillo, attorneys; Mr. Nehmad and Salvatore Perillo, on the brief).

Saul A. Wolfe, argued the cause for respondent (Skoloff & Wolfe, attorneys; Mr. Wolfe, of counsel and on the brief; Garry J. Roettger, on the brief).

Before Judges KING, CARCHMAN and LEFELT.

The opinion of the court was delivered by

CARCHMAN, J.A.D.

Defendant, Boardwalk Regency Corp., owns eights lots on and near the Boardwalk in Atlantic City. It filed complaints with the Atlantic County Board of Taxation (County Board) to challenge its property tax assessments, and the County Board subsequently substantially reduced the assessments from approximately $173 per square foot to approximately $110. Plaintiff...

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