Legal Opinion
Rainhold Holding Co. v. Freehold Township
New Jersey Tax Court
Decided January 2, 1996PublishedCited by 1 opinion
1Opinion of the Court
HAMILL, J.T.C.
Before the court is plaintiffs motion to apply the Freeze Act for the 1995 tax year based on a county tax board judgment for the 1993 tax year.
The property at issue is Block 86, Lot 12 in Freehold Township. On June 23,1993, the Monmouth County Board of Taxation issued a judgment that “sustained without prejudice” the 1993 assessment on the property at $7,900,000. Plaintiff appealed the judgment of the county board to the Tax Court, but on September 20, 1995 withdrew the appeal.
For 1995, the property was again assessed at $7,900,000. Plaintiff filed a direct appeal with the Tax…
2Cases cited13 opinions
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- City of Newark v. FischerSupreme Court of New Jersey · 1951
- South Plainfield Borough v. Kentile Floors, Inc.Supreme Court of New Jersey · 1983
- Union City Associates v. City of Union CitySupreme Court of New Jersey · 1989
- Curtiss Wright Corp. v. Wood-Ridge BoroughNew Jersey Tax Court · 1982
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- City of Atlantic v. California Avenue Ventures, LLCNew Jersey Tax Court · 2004