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HARTZ MT. INDUSTRIES, INC. v. JERSEY CITY

22 N.J. Tax 84 (2004)

HARTZ MT. INDUSTRIES, INC., PLAINTIFF, v. CITY OF JERSEY CITY, DEFENDANT.

Tax Court of New Jersey.

February 17, 2004.

Attorney(s) appearing for the Case

Charles J. Harrington, III, for plaintiff (Schumann, Hanlon, Doherty, McCrossin & Paolino, attorneys).

Michael Kremen for defendant (Alexander W. Booth, Corporation Counsel, attorney).

KAHN, J.T.C.

This is the court's determination with respect to cross-motions for summary judgment. The assessment for tax year 2002, which is the subject of these motions, involves certain airspace. Plaintiff (taxpayer) moves to strike the assessment as void, and the defendant municipality cross-moves to dismiss the first count of taxpayer's complaint1.

The subject airspace is located above Block 586.5, Lots A.2, B, and C.2, as...

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