Legal Opinion
Cumberland Arms Associates v. Burlington Township
New Jersey Tax Court
Decided November 9, 1988PublishedCited by 18 opinions
1Opinion of the Court
LARIO, J.T.C.
The matters presented herein were instituted by the filing of two separate summary judgment motions by taxpayer, one for the tax year 1986 and the other for the tax year 1987, to freeze assessments on its property pursuant to the provisions of N.J.S.A. 54:51A-8, commonly referred to as the Freeze Act, to the assessments entered by the 1985 base year judgment. By reason of the identity of the parties and the subject property the two matters are being considered together in this consolidated opinion.
Cumberland Arms Associates (Cumberland Arms) is the owner of garden-type apartment…
2Cases cited24 opinions
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Alexander v. New Jersey Power & Light Co.Supreme Court of New Jersey · 1956
- New Capitol Bar & Grill Corp. v. Division of Employment SecuritySupreme Court of New Jersey · 1957
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
- Murnick v. City of Asbury ParkSupreme Court of New Jersey · 1984
19 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- AVR Realty Co. v. Cranford Tp.New Jersey Superior Court Appellate Division · 1996
- 2nd Roc-Jersey Associates v. Morristown TownNew Jersey Tax Court · 1990
- AVR Realty Co. v. Cranford Tp.New Jersey Superior Court Appellate Division · 1998
- Little v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 2001
- Union Minerals & Alloys Corp. v. Town of KearnyNew Jersey Tax Court · 1990
13 more not listed; retrieve them via the Exa API.