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HEMISPHERE INTERN. v. CITY OF NEWARK

23 N.J. Tax 285 (2006)

HEMISPHERE INTERNATIONAL PLAZA, L.P., PLAINTIFF-RESPONDENT, v. CITY OF NEWARK, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided August 10, 2006.

Attorney(s) appearing for the Case

Demetrice R. Miles argued the cause for appellant (McManimon & Scotland, attorneys; Mr. Miles and Ted Del Guercio, III, on the brief).

Thomas J. Denitzio, Jr., argued the cause for respondent (Greenbaum, Rowe, Smith & Davis, attorneys; Mr. Denitzio, on the brief).

Before Judges WEFING, WECKER and GRAVES.

PER CURIAM.

Plaintiff Hemisphere International Plaza, L.P. (Hemisphere), filed a complaint with the Tax Court alleging that the 2003 tax assessment imposed by the City of Newark (the City) on its land and office building was excessive. The property was originally assessed in 2003 for $30,675,300 as the result of a city-wide revaluation. Following a trial, a judgment was entered by the Tax Court reducing the assessment...

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