Coastal Eagle Point Oil Co. v. Township of West Deptford

The opinion of the court was delivered by

SKILLMAN, P.J.A.D.

Plaintiff, which owns the Eagle Point Refinery in West Deptford Township and Westville Borough, appeals from an order denying *214its motion under the Freeze Act, N.J.S.A. 54:51A-8, to freeze the tax assessment on its property in West Deptford for the 1988 and 1989 tax years at the assessment amount for the 1987 tax year.

For the 1987 tax year, West Deptford and Westville assessed plaintiffs refinery for the aggregate amount of $75,530,500. In Coastal Eagle Point Oil Co. v. West Deptford Township, 13 N.J. Tax 242 (Tax 1993), the Tax Court…