City of East Orange v. 280 South Harrison Street Associates

SMALL, J.T.C.

Plaintiff, City of East Orange, appeals from a judgment of the Essex County Board of Taxation reducing the 1995 added assessment against the subject property to the value of the property determined by the board’s judgment concluding the appeal of the 1995 regular assessment against the property. The basis of the county board’s judgment is its application of the Freeze Act, N.J.S.A. 54:3-26, to the judgment with respect to the 1995 regular assessment. The city asserts that the Freeze Act does not apply to the facts in this case. The defendant property owner has moved for summary…