Legal Opinion
Hudson Terrace Apartments v. Borough of Fort Lee
New Jersey Tax Court
Decided April 29, 1981PublishedCited by 13 opinions
1Opinion of the Court
EVERS, J. T. C.
Hudson Terrace Apartments (taxpayer) moved for an order to “freeze” the 1978 and 1979 assessments levied by Fort Lee Borough (borough) pursuant to N.J.S.A. 54:2 — 43, commonly known as the Tax Court Freeze Act (the act).1 Borough claimed the motion was tantamount to a motion for summary judgment and thus, because taxpayer failed to submit a supporting brief as required by R. 4:46-2, sought a dismissal of the motion. The act provides:
*460Where a judgment final has been rendered by the Tax Court involving real property such judgment shall be conclusive and binding upon the municipal…
2Cases cited10 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Parkview Village Associates v. Borough of CollingswoodSupreme Court of New Jersey · 1972
- Union Terminal Cold Storage Co. v. SpenceSupreme Court of New Jersey · 1954
- City of Newark v. FischerSupreme Court of New Jersey · 1951
- Borough of Fort Lee v. Hudson Terrace ApartmentsNew Jersey Superior Court Appellate Division · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Clearview Gardens Associates v. Parsippany-Troy Hills Tp.New Jersey Superior Court Appellate Division · 1984
- 525 Realty Holding Co. v. Borough of Hasbrouck HeightsNew Jersey Tax Court · 1981
- Curtiss Wright Corp. v. Wood-Ridge BoroughNew Jersey Tax Court · 1982
- Center-Whiteman Corp. v. Fort Lee BoroughNew Jersey Tax Court · 1982
- Murnick v. Asbury Park CityNew Jersey Tax Court · 1983
8 more not listed; retrieve them via the Exa API.