Brae Associates v. Park Ridge Borough

KAHN, J.T.C.

This is the court’s opinion with respect to taxpayer’s motion for interim Freeze Act relief for the 1996 and 1997 tax assessments pursuant to N.J.S.A 54:51A-8. Taxpayer seeks to freeze the 1996 *392and 1997 assessments based upon this court’s decision dated January 28, 1998 which set the assessments for the subject property with respect to tax years 1990 through 1995. At the time of taxpayer’s application herein, judgments in accordance with such decision had not yet been entered by the Tax Court.1 The municipality opposes taxpayer’s motion for interim Freeze Act relief on two…