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WEST COLONIAL ENTERPRISES, LLC v. CITY OF EAST ORANGE

21 N.J. Tax 590 (2004)

WEST COLONIAL ENTERPRISES, LLC, PLAINTIFF-APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided: February 11, 2004.

Attorney(s) appearing for the Case

Gregory G. Lotz argued the cause for appellant (Garippa, Lotz & Giannuario, attorneys; Mr. Lotz of counsel; Brian A. Fowler and Mr. Lotz, on the brief).

John Casey argued the cause for respondent (Wolf & Samson, attorneys; Mr. Casey and Jill Daitch Rosenberg, of counsel; Ms. Rosenberg, on the brief).

Before Judges A.A. RODRIGUEZ and PAYNE.

PER CURIAM.

West Colonial Enterprises, LLC (WCE), appeals from the involuntary dismissal by the Tax Court of its challenge to the 2000 and 2001 Real Property Assessments set by the City of East Orange (City). WCE also appeals from the denial of its motion for reconsideration. We affirm.

It is undisputed that WCE owns real property consisting of a 1.56-acre site, which contains a 132-unit residential building. One hundred and eighteen of the units are available...

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