Legal Opinion
Union Minerals & Alloys Corp. v. Town of Kearny
New Jersey Superior Court Appellate Division
Decided July 10, 1992PublishedCited by 4 opinions
1Per curiam
The Town of Kearny appeals from a judgment of the Tax Court, granting the motion of Union Minerals & Alloys Corp. and AT & T Technologies for Freeze Act relief for the tax years 1986 and 1987. The court also dismissed the Town’s Freeze Act avoidance complaint. These actions were taken following an evidentiary hearing. The court held that the Town failed to establish or offer proof of the market value of the property in the base year 1985. This omission was said to preclude any basis for a finding of a subsequent change of value. We agree and affirm essentially for *116the reasons expressed by…
2Cases cited11 opinions
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
- Rodwood Gardens, Inc. v. SummitNew Jersey Superior Court Appellate Division · 1982
- City of Newark v. FischerSupreme Court of New Jersey · 1951
- South Plainfield Borough v. Kentile Floors, Inc.Supreme Court of New Jersey · 1983
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3Cited by4 opinions
- AVR Realty Co. v. Cranford Tp.New Jersey Superior Court Appellate Division · 1996
- Rockaway 80 Associates v. Rockaway TownshipNew Jersey Tax Court · 1996
- Fifth Roc Jersey Associates, L.L.C. v. Town of MorristownNew Jersey Tax Court · 2011
- Brahin v. City of Somers PointNew Jersey Tax Court · 1996