Legal Opinion
2nd Roc-Jersey Associates v. Morristown Town
New Jersey Tax Court
Decided February 27, 1990PublishedCited by 10 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayers have moved for application of the Freeze Act, N.J.S.A. 54:51A-8, to judgments entered by the Tax Court for the year 1987 on three upper-level parcels of the Headquarters Plaza, Morristown, Lots 1.04, 1.05 and 1.06 in Block 4901. The motions on Lots 1.04 and 1.05 seek application of the Freeze Act for 1988, and the motion on Lot 1.06 seeks Freeze Act application for the years 1988 and 1989.
In 1987 a November 12, 1979 tax abatement agreement between Morristown and the developers of the Headquarters Plaza project was amended to grant tax exemption to five upper-level…
2Cases cited8 opinions
- City of Newark v. FischerSupreme Court of New Jersey · 1951
- South Plainfield Borough v. Kentile Floors, Inc.Supreme Court of New Jersey · 1983
- 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
- Purex Corp. v. City of PatersonNew Jersey Tax Court · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- AVR Realty Co. v. Cranford Tp.New Jersey Superior Court Appellate Division · 1996
- Rockaway 80 Associates v. Rockaway TownshipNew Jersey Tax Court · 1996
- UNION CITY ASSOC. v. Union CityNew Jersey Superior Court Appellate Division · 1991
- Coastal Eagle Point Oil Co. v. Township of West DeptfordNew Jersey Superior Court Appellate Division · 2002
- Union Minerals & Alloys Corp. v. Town of KearnyNew Jersey Superior Court Appellate Division · 1992
5 more not listed; retrieve them via the Exa API.