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GREATE BAY HOTEL & CASINO v. CITY OF ATLANTIC CITY

21 N.J. Tax 122 (2003)

GREATE BAY HOTEL & CASINO, PLAINTIFF-RESPONDENT, v. CITY OF ATLANTIC CITY AND ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided March 11, 2003.

Attorney(s) appearing for the Case

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

Nathan P. Wolf argued the cause for respondent Greate Bay Hotel & Casino (Rosenblum Wolf & Lloyd, attorneys; Mr. Wolf, on the brief).

Julian F. Gorelli, Deputy Attorney General, argued the cause for respondent Atlantic County Board of Taxation (Peter C. Harvey, Acting Attorney General, attorney; Patrick DeAlmeida, Deputy Attorney General, of counsel; Mr. Gorelli, on the statement in lieu of brief).

Before Judges PRESSLER, AXELRAD and HOENS.

The opinion of the court was delivered by

PRESSLER, P.J.A.D.

This appeal presents yet another chapter in the now eight-year old local property tax controversy between plaintiff Greate Bay Hotel & Casino, the owner of Sands Casino Hotel, and defendant City of Atlantic City. Appeals of assessment years from 1996 to and including 2001 are still pending unresolved in the Tax Court. Some of those appeals were brought...

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