ANDREW, J.T.C.
Presented for determination in this motion for summary judgment is the question of whether the Freeze Act, N.J.S.A. 54:2-43, can be applied to a judgment which is based upon a stipulation of settlement.
This is a local property tax appeal involving valuation of the subject property for the tax year 1980. The original assessment for 1980 was as follows:
Land ...
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