Legal Opinion
International Fastener Research Corp. v. Town of Kearny
New Jersey Tax Court
Decided June 3, 1981PublishedCited by 7 opinions
1Opinion of the Court
HOPKINS, J. T. C.
Plaintiff has brought a motion under the freeze statute (N.J. S.A. 54:2-43) to freeze a Tax Court judgment entered for the tax year 1978 which determined an assessment of $617,645 applicable to Block 226, Lots 3 and 4, in the taxing district of Kearny. That assessed value was based on the application of the applicable chapter 123 ratio to the stipulated true value of $1,260,500. N.J.S.A. 54:l-35a.
Defendant argues that the 1978 judgment should not be frozen for the years 1979 and 1980 because the 1978 judgment was predicated on a chapter 123 average ratio of assessment to true…
2Cases cited9 opinions
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Switz v. Township of MiddletownSupreme Court of New Jersey · 1957
- Ajamian v. SchlangerSupreme Court of New Jersey · 1954
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
- City of Jersey City v. HagueSupreme Court of New Jersey · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cumberland Arms Associates v. Burlington TownshipNew Jersey Tax Court · 1988
- Curtiss Wright Corp. v. Wood-Ridge BoroughNew Jersey Tax Court · 1982
- Murnick v. Asbury Park CityNew Jersey Tax Court · 1983
- South Plainfield v. Kentile Floors, Inc.New Jersey Superior Court Appellate Division · 1982
- Mediterannean House v. Fort Lee BoroughNew Jersey Tax Court · 1985
2 more not listed; retrieve them via the Exa API.