Legal Opinion
Mediterannean House v. Fort Lee Borough
New Jersey Tax Court
Decided July 25, 1985PublishedCited by 4 opinions
1Opinion of the Court
EVERS, J.T.C.
The principal issue presented in this matter is whether any change in value of property is sufficient to prevent the application of N.J.S.A. 54:51A-8 (freeze act). In the instant matter taxpayer, owner of premises known as Block 3403, Lot 3, seeks to apply the freeze to 1982 and 1983 on the basis of the 1981 Tax Court judgment. The application is opposed by the borough on the basis that the property has undergone a change in value following the 1981 (base year) assessment date. Follow*531ing a trial on the merits in the 1981 matter the court found a true value of $8,750,00o.1
The…
2Cases cited20 opinions
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Hackensack Water Co. v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Murnick v. City of Asbury ParkSupreme Court of New Jersey · 1984
- Union Terminal Cold Storage Co. v. SpenceSupreme Court of New Jersey · 1954
15 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Cumberland Arms Associates v. Burlington TownshipNew Jersey Tax Court · 1988
- Coastal Eagle Point Oil Co. v. Township of West DeptfordNew Jersey Superior Court Appellate Division · 2002
- Chevron U.S.A., Inc. v. City of Perth AmboyNew Jersey Tax Court · 1990
- Millburn Township v. Short Hills AssociatesNew Jersey Tax Court · 2007