Sumo Property Management, L.L.C. v. City of Newark

In this matter, the taxpayer alleged assessment discrimination for the years 1997-2002 and claimed that the City of Newark’s tax assessor and corporate counsel wrongfully denied it the right to enter into a tax abatement/exemption agreement since the city determined the property was neither a commercial nor industrial property located within an area designated as in need of redevelopment.

The court agreed with the City of Newark’s assertion that, regardless of whether the property met the requirements for abatement or exemption under the ordinance, the taxpayer’s motion must be denied because the Mayor and City Council have not decided the issue, and, therefore, the motion is not ripe for decision.

Since there was no “municipal action”, the matter was remanded to the Mayor and Council for disposition of the pending application within 60 days.