Legal Opinion
Entenmann's Inc. v. Totowa Borough
New Jersey Tax Court
Decided May 29, 2001PublishedCited by 6 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff has moved for relief under the Freeze Act, N.J.S.A. 54:51A-8, for tax years 2000 and 2001 on the basis of a judgment entered by this court for tax year 1999. Entenmann’s Inc. v. Totowa Bor., 18 N.J.Tax 540 (Tax 2000). Defendant opposes the motion on two grounds: 1) as of the relevant assessing dates for the freeze years, the highest and best use of the subject property changed; and 2) with respect to tax year 2001, application of the Freeze Act is precluded by reason of an added assessment placed on the property during the year 2000. For the reasons set forth below, I…
2Cases cited12 opinions
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
- Clearview Gardens Associates v. Parsippany-Troy Hills Tp.New Jersey Superior Court Appellate Division · 1984
- Cumberland Arms Associates v. Burlington TownshipNew Jersey Tax Court · 1988
- AVR REALTY, CO. v. Cranford TownshipSupreme Court of New Jersey · 1997
- AVR Realty Co. v. Cranford Tp.New Jersey Superior Court Appellate Division · 1996
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Christian Asset Management Corp. v. City of East OrangeNew Jersey Tax Court · 2001
- Coastal Eagle Point Oil Co. v. Township of West DeptfordNew Jersey Superior Court Appellate Division · 2002
- Entenmann's Inc. v. Totowa BoroughNew Jersey Superior Court Appellate Division · 2003
- Fifth Roc Jersey Associates, L.L.C. v. Town of MorristownNew Jersey Tax Court · 2011
- Millburn Township v. Short Hills AssociatesNew Jersey Tax Court · 2007
1 more not listed; retrieve them via the Exa API.