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UNION MIN. & ALLOYS CORP. v. TOWN OF KEARNY

11 N.J. Tax 280 (1990)

UNION MINERALS AND ALLOYS CORP., AND AT & T TECHNOLOGIES, INC., PLAINTIFFS, v. TOWN OF KEARNY, DEFENDANT.

Tax Court of New Jersey.

August 20, 1990.

Attorney(s) appearing for the Case

Edward C. Rosenblum for plaintiffs (Rosenblum & Rosenblum, attorneys).

Norman A. Doyle, Jr. for defendant.

CRABTREE, J.T.C.

This is a local property tax case wherein defendant contests plaintiff's motion for freeze act relief for tax years 1986 and 1987 filed pursuant to R. 8:7(d). The motion is also tantamount to a motion to dismiss defendant's freeze act avoidance1 complaint on the ground that the complaint's allegations are insufficient as a matter of law to prevent freeze act relief.

The Tax Court proceeding for the base...

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