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HUDSON TERRACE APTS. v. FORT LEE

191 N.J. Super. 489 (1982)

467 A.2d 1092

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

Superior Court of New Jersey, Appellate Division.

Decided September 29, 1982.

Attorney(s) appearing for the Case

Anthony Andora argued the cause for appellant (Andora, Palmisano, DeCotiis & Harris, attorneys; Joel M. Ellis of counsel and on the brief).

Edward G. Rosenblum argued the cause for respondent (Rosenblum & Rosenblum, attorneys; Edward G. Rosenblum on the brief).

Before Judges BOTTER and POLOW.

PER CURIAM.

This appeal involves the application of the Freeze Act, N.J.S.A. 54:2-43, to the 1978 and 1979 assessments of plaintiff's property based upon a judgment entered on appeal of the assessment for the tax year 1977. The judgment reduced the total assessment of land and improvements to $3,282,840 by reducing the assessment on the improvements from $3,451,000 to $1,812,240. The taxpayer's motion in the Tax Court to apply the Freeze Act was supported by...

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