# City of Atlantic City v. Greate Bay Hotel & Casino, Inc.

> New Jersey Superior Court Appellate Division · September 30, 1997 · 304 N.J. Super. 457

URL: https://www.frixlaw.com/law-library/cases/7321927

## Case

- **Full name:** 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.
- **Court:** New Jersey Superior Court Appellate Division
- **Decided:** September 30, 1997
- **Citations:** 304 N.J. Super. 457; 17 N.J. Tax 101; 701 A.2d 458; 1997 N.J. Super. LEXIS 390
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 7 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7321927

## How later opinions describe it (automated extraction)

- 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 (1989) and rejecting a "first to file ru…
- finding that "[wjhen 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."

## Opinion text

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 -, — A.2d -, 1997 WL 631765 (Tax Ct.1997).
Affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7321927. Public record. Not legal advice.