CITY OF ATLANTIC CITY VS GREATE BAY HOTEL & CASINO, INC.

(NOTE: This decision was approved by the court for publication.)
This case can also be found at 304 N.J. Super. 457.

NOT FOR PUBLICATION WITHOUT THE
 
APPROVAL OF THE APPELLATE DIVISION
 

SUPERIOR COURT OF NEW JERSEY
APPELLATE DIVISION
A-5835-96T2
A-6335-96T2

CITY OF ATLANTIC CITY,

Plaintiff-Respondent,

v.

GREATE BAY HOTEL AND CASINO, INC.,

Defendant-Appellant.
____________________________________

CITY OF ATLANTIC CITY,

Plaintiff-Respondent,

v.

BOARDWALK REGENCY CORP.,

Defendant-Appellant.
____________________________________

Argued September 8, 1997 - Decided September 30, 1997

Before Judges Havey and Newman

On appeal from the Tax Court of New Jersey, whose opinion is reported at ___ N.J. Tax ___ (Tax Ct. 1997).

John R. Lloyd argued the cause for appellant Greate Bay Hotel and Casino, Inc. (Rosen-blum, 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 & Wolfe, attorneys; Mr. Wolfe, on the brief).

PER CURIAM
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 ___ N.J. Tax ___ (Tax Ct. 1997).
Affirmed.

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