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SOUTH PLAINFIELD v. KENTILE FLOORS, INC.

186 N.J. Super. 399 (1982)

453 A.2d 182

SOUTH PLAINFIELD BOROUGH, PLAINTIFF-APPELLANT, v. KENTILE FLOORS, INC., DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided February 11, 1982.

Attorney(s) appearing for the Case

Sanford E. Chernin argued the cause for appellant (Chernin & Freeman, P.A., attorneys).

D. Bruce Unger argued the cause for respondent (Hutt, Berkow, Hollander & Janowski, P.A., attorneys).

Before Judges MATTHEWS, PRESSLER and PETRELLA.

The opinion of the court was delivered by MATTHEWS, P.J.A.D.

This is an appeal from a decision of the Tax Court of New Jersey applying the Freeze Act (N.J.S.A. 54:2-43) to a judgment entered pursuant to a stipulation of settlement. 183 N.J.Super. 359.

Kentile Floors, Inc. (taxpayer) is the owner of lands and premises designated as Lot 10 in Block 255 on the Tax Map of the Borough of South Plainfield. For the...

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