Summary
holding that, in the case of multiple and timely filings in the county board of taxation and the Tax Court, the Tax Court has jurisdiction to hear the matter, distinguishing Union City Associates v. Union City, 115 N.J. 17, 556 A.2d 769 and rejecting a "first to file rule" when the filings in both forums are not by the same party
Summary of this case from Atlantic City v. Boardwalk RegencyOpinion
Argued September 8, 1997
Decided September 30, 1997
On appeal from the Tax Court of New Jersey., whose opinion is reported at 16 N.J. Tax 486 (1997).
Before Judges HAVEY and NEWMAN.
John R. Lloyd argued the cause for appellant Greate Bay Hotel and Casino, Inc. ( Rosenblum, Wolf Lloyd, attorneys; Nathan P. Wolf, on the brief).
Stephen R. Nehmad argued the cause for appellant Boardwalk Regency Corp. ( Perskie, Nehmad Perillo, attorneys; Mr Nehmad and Richard F. DeLucry, on the brief).
Saul A. Wolfe argued the cause of respondent ( Skoloff Wolf., attorneys; Mr. Wolfe, on the brief).
By leave granted, taxpayers Greate Bay Hotel and Casino, Inc. and Boardwalk Regency Corp., appeal from June 9, 1997 Tax Court orders declaring that the Tax Court had exclusive jurisdiction over tax appeals concerning appellants' Atlantic City properties for the tax year 1997. The order directed that appellants withdraw their appeals respecting the same properties then pending before the Atlantic County Board of Taxation, which had been filed prior to the City filing its complaints directly with the Tax Court. In entering the orders, Judge Rimm concluded that, when there is a timely and proper filing of a complaint in the Tax Court, the County Board of Taxation has no jurisdiction over the matter, even if a petition had been filed with the County Board before the filing of the complaint in the Tax Court.
We affirm substantially for the reasons expressed by Judge Rimm in his thoughtful opinion reported at 16 N.J.Tax 486 (1997).
Affirmed.