The opinion of the court was delivered by, ANTELL, P.J.A.D.
This is an appeal by the Borough of Fort Lee taxing district from determinations of true value in the Tax Court for the tax years 1977 through 1980. Taxpayer brought one action for 1977 and the taxing district filed the other for 1978 and 1979. Prior to commencement of trial, taxpayer moved pursuant to the Freeze Act, N.J.S.A. 54:51A-8, for application of the Tax Court judgment for 1977 to the two...
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