Legal Opinion
Union City Associates v. Union City
New Jersey Tax Court
Decided December 3, 1986PublishedCited by 4 opinions
1Opinion of the Court
HOPKINS, J.T.C.
Plaintiff requests the court to enter a judgment, pursuant to the provisions of N.J.S.A. 54:3-26, commonly referred to as the Freeze Act, which would require that the local property tax assessment for the tax year 1983 be made applicable to the tax year 1985 with a resulting decrease in the 1985 assessment by $1,000,000.
Both parties filed motions for summary judgment. Since there were factual disputes, the matter was set for trial.
The property involved is Block 22, Lot 1, in Union City. It was assessed for the tax year 1985 as follows:
Land $604,000
Improvements 3,096,000
Total…
2Cases cited9 opinions
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Riverview Gardens, Section One, Inc. v. Borough of North ArlingtonSupreme Court of New Jersey · 1952
- Matter of Board of Educ. of Town of BoontonSupreme Court of New Jersey · 1985
- WCI-Westinghouse, Inc. v. Edison TownshipNew Jersey Tax Court · 1985
- Cold Indian Springs Corp. v. Tp. of OceanNew Jersey Superior Court Appellate Division · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Union City Associates v. City of Union CitySupreme Court of New Jersey · 1989
- UNION CITY ASSOC. v. Union CityNew Jersey Superior Court Appellate Division · 1991
- UNION CITY ASSOC. v. Union CityNew Jersey Superior Court Appellate Division · 1988
- Union City Associates v. City of Union CityNew Jersey Tax Court · 1989