Legal Opinion
New Rock Investment Partners v. Elizabeth City
New Jersey Tax Court
Decided August 16, 1999PublishedCited by 2 opinions
1Opinion of the Court
KUSKIN, J.T.C.
In this local property tax matter, defendant opposes plaintiffs application for entry of judgment under N.J.S.A. 54:51A-8 (the “Freeze Act”) for tax year 1998 using a judgment entered for the tax year 1996 as the base year judgment. The Freeze Act provides in relevant part as follows:
Where a final judgment has been rendered by the tax court involving real property, the judgment shall be conclusive and binding upon the municipal assessor and the taxing district, parties to the proceeding, for the assessment year and for the 2 assessment years succeeding the assessment year…
2Cases cited9 opinions
- American Hydro Power Partners v. City of CliftonNew Jersey Tax Court · 1990
- AVR REALTY, CO. v. Cranford TownshipSupreme Court of New Jersey · 1997
- AVR Realty Co. v. Cranford Tp.New Jersey Superior Court Appellate Division · 1996
- American Hydro Power Partners, L.P. v. City of CliftonNew Jersey Superior Court Appellate Division · 1991
- 2nd Roc-Jersey Associates v. Morristown TownNew Jersey Tax Court · 1990
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Entenmann's Inc. v. Totowa BoroughNew Jersey Tax Court · 2001
- Fifth Roc Jersey Associates, L.L.C. v. Town of MorristownNew Jersey Tax Court · 2011