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HUDSON TERRACE AP'TS v. BOROUGH OF FORT LEE

2 N.J. Tax 457 (1981)

HUDSON TERRACE APARTMENTS, PLAINTIFF, v. BOROUGH OF FORT LEE, DEFENDANT.

Tax Court of New Jersey.

April 29, 1981.

Attorney(s) appearing for the Case

Rosenblum & Rosenblum for plaintiff (Edward G. Rosenblum appearing).

Anthony D. Andora for defendant.

EVERS, J.T.C.

Hudson Terrace Apartments (taxpayer) moved for an order to "freeze" the 1978 and 1979 assessments levied by Fort Lee Borough (borough) pursuant to N.J.S.A. 54:2-43, commonly known as the Tax Court Freeze Act (the act).1 Borough claimed the motion was tantamount to a motion for summary judgment and thus, because taxpayer failed to submit a supporting brief as required by R. 4:46-2, sought a dismissal of the motion...

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