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UNION CITY ASSOC. v. UNION CITY

223 N.J. Super. 316 (1988)

538 A.2d 836

UNION CITY ASSOCIATES, PLAINTIFF-APPELLANT, v. CITY OF UNION CITY, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 7, 1988.

Attorney(s) appearing for the Case

Mandelbaum & Mandelbaum, attorneys for plaintiff-appellant (Steven R. Irwin, on the brief).

Herbert H. Fine, attorney for defendant-respondent.

Before Judges FURMAN, LONG and SCALERA.

The opinion of this court was delivered by LONG, J.A.D.

The issue on this appeal is whether plaintiff, Union City Associates (taxpayer), may invoke the protection of the Freeze Act (N.J.S.A. 54:3-26) to defeat a 1985 increase in its tax assessment by defendant, City of Union City (taxing district).

The taxpayer is the present owner of property located at block 22, lot 1 on Central Avenue in Union City, Hudson County. In 1983, the taxing district assessed...

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