Legal Opinion

Borough of Hasbrouck Heights v. Division of Tax Appeals

Supreme Court of New Jersey

Decided February 17, 1964PublishedCited by 23 opinions

1Opinion of the Court

The opinion of the court was delivered by

Schettino, J.

Plaintiff Borough appealed to the Appellate Division from certain summary judgments of the Division of Tax Appeals based upon the determination that the Freeze Act (N. J. 8. A. 54:2-43) precluded plaintiff from reassessing for the years 19-61 and 1962 the corporate respondents’ real property following final judgment by the Division determining the 1960 taxes on the same properties. Before argument in the Appellate Division, we certified the cause on our own motion.

The properties here involved are three multi-family apartment buildings. The…

2Cases cited1 opinion

  1. California Employment Stabilization Commission v. PayneCalifornia Supreme Court · 1947

3Cited by23 opinions

  1. South Plainfield Borough v. Kentile Floors, Inc.Supreme Court of New Jersey · 1983
  2. Cumberland Arms Associates v. Burlington TownshipNew Jersey Tax Court · 1988
  3. Hudson Terrace Apartments v. Borough of Fort LeeNew Jersey Tax Court · 1981
  4. City of Newark v. Essex County Bd. of TaxationNew Jersey Superior Court Appellate Division · 1970
  5. Shetland Properties, Inc. v. Town of PoultneySupreme Court of Vermont · 1984

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